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By  (Y,l.  W.  H.  FOWLER, 

[$  Puperintendent  Army  Records   and   Agent  tu  adju  t  the  Claims 
Deceased  Soldiers  for  the  State  of  Alabama. 


:t1^ 


« 


rfa'iskh  and  appro \  j;i> 

Ji  V     I  II  £ 

Second  Auditor  and  Comptroller  of  tire  Treasury. 

AND  ADAPTED  TO  GENERAL  USE; 


•<5s? •'-■'  • 


I  fi'ffl 


l!v'»/>f1 


RICHMOND,  YA. 

GEO.  P.  EVANS  &  CO  ,  PRINTERS. 

186:4, 


B 


SUIDE  FOR  CLAIMANTS 


DECEASED  SOLDIERS: 


SastractiOHS  to  Amy  Officers  and  to  Claimants,  with  a  Collation  of  (he 
Laws  of  Congress  and  the  Orders  from  the  War  Department,  and  the 
finales  of  Practice  in  the  Offices  of  the  Second  Auditor  and  Comp- 
troller of  the  Treasury,  concerning  the  settlement  of  the 
Claims  of  Deceased  Officers  and  SoMiers, 


Br  Col.  W.  H.  FOWLER, 

S<q*ermtendent  Army  Records  and  Agent  to  adjust  the  Claims  of  Deceased  Soldiers 
for  the  State  of  Alabama. 


REVISED  AND   APPBOVED 

3T    THE 

SECOND  AUDITOR  AND  MPTMLEB  OF  THE  TfilASUEY, 

AND  ADAPTED  TO  GENERAL  USE, 


RICHMOND,  VA. 
GEO.  P.  EVANS  &  CO.s  PRINTERS, 

1864, 


Entered  according  to  Act  of  Congress,  the  8th  day  of  August,  28G4, 

BY    GEO.    P.    EVANS, 

fo  the  Clerk's  office  of  the  District  Court  of  the  Confederate  State: 

of  America,  for  the  Eastern  District  of  Virginia,  at  Richmond. 


-ENDORSEMENT. 


Treasury  Department  C.  S.,     > 
Comptroller's  Office,  August  1st,  1864.  > 
Col.  W.  H.  Fowler; 

The  rules  and  principles  embraced  in  your  work  relative  to  the 
Claims  of  Deceased  Officers  and  Soldiers,  embodies,  as  accurately  as 
can  be  practically  illustrated  in  such  a  publication,  the  practice  of 
settlement  and  revision  of  such  claims  in  accordance  with  my  deci- 
sions. LEWIS  CRUOER,  Comptroller  C.  S.  Jl. 


Treasury  Department,  Comptroller's  Office,  \ 
Division  Deceased  Soldiers,  August  1st,  1864.      \ 
Col.  W.  H.  Fowler: 

I  have  carefully  examines  your  work  relative  to  the  Claims  of 
Deceased  Officers  and  Solcfiers,  and  find  that  it  is  an  accurate  com- 
pilation of  the  laws  and  orders  of  the  War  Department,  and  of  the 
decisions  of  the  Comptroller  of  the  Treasury,  upon  the  subjects  em- 
braced therein. 

The  rules  contained  therein  as  illustrating  the  practice  in  making 
such  settlements  in  the  office  of  the  Second  Auditor  and  of  their  revise- 
ment  in  this  office,  are  correctly  given  as  those  that  are  adopted  and 
enforced  by  the  Comptroller.        Respectfully, 

S.  H.  BOTKIN, 
Chief  Div.  of  Dec'd  Soldiers'  Claims. 


I 


Treasury  Department  C.  S. 
Second  Auditor's  Office,  August  3d,  1864. 
I  hereby  certify  that.  I  have  carefully  examined  and  collated  the 
compilation  herewith,  prepared  by  Col.  W.  H.  Fowler,  Agent  of  the 
State  of  Alabama,  of  the  existing  laws,  rules,  orders,  and  regulations 
governing  the  settlement  of  claims  for  arrears  of  pay,  bounty,  and 
allowances  of  deceased  officers  and  soldiers  of  the  Army  of  the  Con= 
federate  States,  and  that  it  is  strictly  correct. 

W.  H.  S.  TAYLOR,  Second  Auditor  C.  8.  A, 


Treasury  Department,  Second  Auditor's  Office,  ) 
Division  Deceased  Soldiers,  August  1st,  1864.      £ 
Col.  W.  H.  Fowler: 

Sir — I  have  examined  the  proofs  of  a  work  intended  by  you,  as  the 
Agent  of  the  State  of  Alabama,  to  facilitate  the  settlement  of  Claims 
of  Deceased  Officers  and  Soldiers.  It  has  been  prepared  by  you  with 
great  labor  and  ability,  snd  I  feel  satisfied  will  meet  the  requirements 
of  the  representatives  of  the  deceased  and  their  agents  in  the  prepa- 
ration of  such  claims,  and  avoid  the  numerous  suspensions  for  defect 
under  the  Regulations  of  this  Office. 

T.  CALVERT, 
Chief  Div.  Dec'd  Solditri, 


TABLE  OF  DISTANCES. 

To  find  the  distance  between  any  two  places  in  the  Table,  look  on  the  Hn*  of  the 
place  sought,  under  the  place  the  distance  between  which  is  required;  thus,  the 
distance  between  "Winchester  aad  New  Orleans  is  ISIS  miles,  ami  is  found  under 
Winchester  aad  on  the  line  of  New  Orleans.     Prepared  by  J.  B.  Ward 


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CLAIMS  OF  DECEASED  SOLDIERS. 


As  Agent  for  the  State  of  Alabama  to  aid  the  repre- 
sentatives of  her  deceased  officers  and  soldiers  in  the 
adjustment  of  their  claims  against  the  Confederate  gov- 
ernment, I  perceive  the  necessity  existing  for  informa- 
tion upon  the  subject,  in  some  comprehensible  manner, 
for  the  benefit  of  the  great  mass  of  Claimants  and  in- 
terested parties,  officers,  soldiers  and  citizens,  who  are 
unavoidably  ignorant  of  the  laws  relating  to,  and  ihe 
modus  operandi  of,  these  settlements.  To  give  such 
information,  and  to  answer  the  numerous  enquiries  con- 
stantly being  made  therefor,  is  the  design  of  this  publi- 
cation. And  I  have  endeavoured,  by  a  faithful  collation 
of  the  laws  of  Congress  and  the  orders  from  the  War 
Department,  or  the  substance  thereof,  to  show  clearly*, 
under  the  various  heads  presented,  who  are  the  repre- 
sentatives of  the  deceased  officer  or  soldier  ;  what  rights 
vest  in  them  through  his  service  and  death  ;  the  formula 
necessary  to  constitute  a  legal  claim  therefor;  the  evi- 
dence essential  to  perfect  the  claim — what  must  be  done 
by  claimants,  and  what  must  be  done  by  army  officers 
to  aid  them,  to  effect  the  settlements  :  and  the  general 
rules  adopted  in  examining  the  claims,  determining  the 
evidence  and  applying  the  law  thereto,  in  the  offices  of 
the  Second  Auditor  and  Comptroller  of  the  Treasury* 
It  is  not  my  purpose  to  enquire  whether  these  Depart- 
ments work  according  to  the  law ;  neither  shall  I  pre- 
sume to  criticise  their  proceedings.  How  they  do  con- 
strue the  laws  in  the  settlement  of  these  claims,  and 
what  they  require  therein,  is  simply  what  the  people 
desire  to  know. 


6  ACTS    01<*    CONGRESS.       . 

ACTS  OF  COHGKESS. 
The  first  Act  passed  by  Congress  on  this  subject  was 
approved  Feb.  15,  1862,  and  is  as  follows: 

[No.  402.] 

»W  ACT  Concerning  the  Pay  and  Allowances  of  Deceased  Soldiers. 
v  Sec.  1.  The  Congress  cj  the  Confederate  States  <f  America  do  enact. 
That  the  pay  and  allowances  due  to  any  deceased  volunteer,  non- 
commissioned officer,  musician  or  private,  in  the  Army  of  the  Confed- 
erate States,  shall  be  paid  to  the  widow  of  the  deceased,  if  living;  if 
not,  to  the  children,  if  any;  and  in  default  of  widow  or  children,  to 
the  father,  if  living,  and  if  not,  lo  the  mother  of  such  deceased  vol- 
unteer. 

Sec.  2.  The  pay  and  allowances  due  as  aforesaid  shall  be  paid  by 
the  paymaster  or  proper  officer  charged  with  the  payment  of  the 
troops,  to  the  person  or  persons  entitled  to  the  same,  or  to  his  or  her 
authorised  agent,  attorney  or  guardian,  upon  the  pay-roll,  made  out 
and  certified  by  the  captain  or  commanding  officer  of  the  company  to 
which  the  deceased  was  attached,  which  pay-roll  Ihe  captain  or  com; 
roanding  officer,  as  aforesaid,  shall  make  out  and  deliver  to  the  per- 
son or  persons  entitled  to  such  pay  and  allowance,  or  to  his,  her  or 
their  authorized  agent,  attorney  or  guardian,  and  shall  state  in  such 
pay-roll  the  name  of  the  deceased  volunteer,  the  company  and  regi- 
ment to  which  he  was  attached,  and  the  date  of  his  enlistment  and 
death;  and  the  paymaster  or  officer  to  whom  said  pay-roll  shall  bs 
directed  shall  pay  the  same  according  to  the  tenor  thereof,  and  shall 
file  suc-h  pay-roll  with  the  pay-rolls  of  the  army. 

An  act  supplementary  to  the  above,  passed  Oct.  3, 
]Sb2,  provides  that  "  the  claims  due  to  deceased  non- 
commissioned officers  and  privates  for  pay,  allowances 
and  bounty,  may  be  audited  and  paid  without  the  ne> 
cessity  of  the  parties  entitled  producing  a  pay-roll  from 
the  captain  or  commanding  officer,  when  there  is  other 
official  evidence  of  the  amount  due  satisfactory  to  the 
Second  Auditor,  under  such  regulations  as  he  has  or 
may  prescribe,  with  the  approval  of  the  Secretary  of 
War."  And  that  "  the  claims  of  deceased  commis- 
sioned officers  shall  be  paid  to  their  heirs  or  representa- 
tives in' the  same  manner  as  similar  claims  of  non-com- 
missioned officers  and  privates  are  now  or  may  be  di- 
rected by  law  to  be  paid," 

Ntib 


CONSTRUCTION*  OF    ACTS.  T 

0 
CONSTEUCTION  OF  ACTS. 

The  following  opinion  of  the  Attorney  General  con- 
cerning the  construction  of  the  Act  of  Feb.  15,  1862, 
was  made  at  the  date  mentioned: 

Department  of  Justice, 
Richmond,  Va.,  May  9,  1862. 
To  Hon.  Geo.  W.  Randolph, 

Sec.  of  War,  C.  S.  A: 

Sir — I  have  received  the  letter  of  Mr.  Taylor,  Second  Auditor  of 
the  Treasury,  together  with  that  of  Col.  Myers,  Quartermaster  Gen- 
eral, asking  for  a  construction  of  the  Act  of  Congress,  No.  402,  ap- 
proved 15th  February,  1862,  "concerning  the  pay  and  allowances  of 
deceased  soldiers."  These  letters  you  have  referred  to  me  for  my 
opinion. 

Before  answering  the  specific  questions  propounded  to  me,  I  deem  \\ 
my  duty  to  the  officers  who  seek  a  construction  of  the  Act  of  the  35th 
of  February,  1862,  and  to  the  government,  to  express  my  opinion  of 
the  law  itself. 

I  have  examined,  with  some  care,  the  laws  of  Congress  in  exist- 
ence before  the  15th  of  February,  1862.  on  the  subject  of  the  effects 
and  arrearages  of  pay  belonging  to  deceased  soldiers;  and  I  have  ex- 
amined with  like  care  the  Act  of  the  15th  Feb.,  to  which  special  at- 
tention is  called  in  the  letter  of  the  Second  Auditor. 

Tie  laws  of  the  United  States  in. force  on  the  1st  of  November, 
1>60,  not  inconsistent  with  the  constitution  of  the  Confederate  Sta'es, 
were  adopted  by  "ur  Congress  at  its  first  session.  (See  Acts  p  36.) 
And  the  Rules  and  Regulations  of  War  of  the  United  States,  with  some 
unimportant  amendments,  were  adopted  likewise  by  our  Congress  on 
the  6ih  of  March,  1861  (See  Acts  p.  78.)  By  these  laws  and  rules 
and  p  gulations  of  war,  thus  adopted  by  us,  the  effects  and  pay  and 
allowances  of  deceased  soldiers  were  required  to  be  preserved  by  des- 
ignated officers,  and  delivered  or  paid  to  the  "personal  representatives" 
cf  the  deceased  soldiers.  This  w as  the  law  at  the  time  iiiost  of  our 
Boldiert  entered  into  the  service  of  the  Confederate  Mates.  Thi3 
law  may  be  considered  as  a  part  of  their  contract«jwith  the  govern- 
ment. 

By  the  laws  of  the  respective  States,  from  which  the  soldiers  came 
and  in  which  their  domiciis  were,  the  proper  persons  entitled  to  re- 
ceive, administer  and  distribute  estates  of  deceased  persons  were 
designated  The  law  pf  Feb,  15,  1862,  so  far  as  it  operates  retro- 
spectively— that  is,  so  far  as  it  provides  for  the  payment  to  widows 
or  others  not  the  personal  representatives  of  the  defeased  soldiers  who 
had  er. listed  before  its  passage,  is  in  my  judgment  unconstitutional. 
So  far  as  it  operates  or  attempts  to  operate,  on  past  contracts,  it  affects 
rested  rights.     A*  to  all  sum?  due  to  soldiers  deceased  atlhe  time  of 


H  AUDIT   OF    CLAIM 3. 

its  passage,  it  certainly  does  operate  on  vested  rights.  It  undertakes 
to  make  a  disposition  of  the  effects  of  a  dead  man's  estate;  -which  es- 
tate, as  to  its  administration  and  distribution  is  governed  by  the  laws 
of  the  domicil  of  the  soldier.  To  the  several  States  composing  the 
Confederacy,  and  not  to  Congress,  properly  belongs  the  right  to  pass 
laws  for  the  administration  and  distribution  of  the  estates  of  deceased 
persons. 

The  laws  in  existence  before  the  passage  of  that  of  the  15th  of 
Feb.,  1862,  must  govern  in  the  payment  of  arrearages  due  to  soldiers 
who  enlisted  and  died  before  its  passage.  The  law  of  the  15th  Feb., 
1862,  may  be  considered  as  valid,  as  to  all  soldiers  who  entered  the 
service  since  its  passage.  I  will  not  undertake  to  say  that  the  gov- 
ernment cannot  provide  in  its  contract  wiih  the  soldier  that  his  pay  for 
services  should  be  paid  to  his  widow  or  children  excluding  his  per- 
sonal representative.  But  after  the  contract  has  been  made  by  the 
enlistment  of  the  soldier,  and  rights  have  become  vested  under  it  and 
the  soldier  is  dead,  leaving  thus  no  person  to  consent  to  a  change  of 
the  contract,  the  government  has  no  longer  any  power  over  it,  except 
to  provide  for  its  payment  to  the  personal  representative  of  the  dead 
man. 

I  should  say  that  the  payment  of  the  sums  due  to  deceased  soldiers 
could  be  legally  made  at  the  seat  of  government,  to  their  legal  repre- 
sentatives or  to  the  agent  or  attorney  of  such  Jegal  representatives. 

Wherever  the  law  of  Feb.  15th,  1862  governs,  I  see  nothing  which 
would  prevent  such  payment.  That  portion  of  it  which  requires  the 
captain  to  deliver  the  pay-roll  to  the  person  entitled  to  such  pay  or 
allowance,  or  to  his  or  her  authorized  agent  or  attorney  or  guardian, 
is  not  to  be  considered  as  a  condition  precedent  to  the  payment.  The 
neglect  of  the  captain  to  discharge  his  duty  in  this  respect  cannot 
deprive  the  party  entitled,  of  the  pay  due  the  deceased  soldier.  This 
part  of  the  law  is  merely  directory.  1/  the  pay-roll  is  certified  by  the 
captain  or  commanding  officer  of  the  company  to  which  the  deceased 
was  attached,  the  fact  of  its  being  deposited  in  the  proper  office  of 
the  war  department  instead  of  being  delivered  to  the  person  entitled 
to  such  pay  or  allowances  cannot  defeat,  and  ought  not  to  postpone 
the  payment.  The  payment  should  be  made  tipon  and  not  without 
audit.  f»- 

I  have  the  honor  to  be  very  respectfully,  your  ob't  serv't, 

T.  H.  WATTS, 
Attorney  General,  C.  S.  J}. 


AUDIT  OP  CLAIMS. 
By  force  of  the  above  opinion,  with  subsequent  laws 
and  orders  which  point  to  a  supervision  of  these  claims 
by  the  Second  Auditor,   the  custom  has  obtained  that 


AUDIT    OF    CLAIMS.  y 

they  must  pass  through  the  inspection  ordeal  of  his  of- 
fice, and  then  be  revised  by  the  Comptroller  of  the 
Treasury  soihat  the  proper  "audit"  shall  be  made  to  en- 
title payment. 

The  question  of  the  right  and  duty  of  the  Comptrol- 
ler to  revise  these  claims,  under  the  Act  of  October  3d, 
1862,  being  submitted  to  the  Secretary  of  the  Treasury, 
he  decides  as  follows  : 

Treasury  Department,  ) 

Richmond,  Oct.  22d,  1862.    f 
Lewis  Cruger,  Esq.,  Complrolhr: 

Sir  : — Your  letter  of  the  18th  inst,  referring  to  me  Ihe  Aet  relative 
to  the  auditing  of  claims  of  deceased  soldiers,  approved  October  3d, 
1862,  has  been  received. 

While  the  language  of  the  law  seems  to  place  the.  auditing  of  the 
claims  with  the  Second  Auditor,  subject  to  such  regulations  as  may 
be  approved  by  the  Secretary  of  War,  I  do  not  consider  that  the 
revising  jurisdiction  given  to  the  Comptroller  in  all  other  claims  is  to 
be  dispensed  with  in -this  class.  The  object  appears  to  have  been  to 
dispense  with  certain,  official  evidence  which  heretofore  was  required  in 
the  adjudication  of  this  class  of  claims,  lam,  therefore,  of  opinion  that 
these  claims  should  be  settled  in  like  manner  with  all  others,  after 
the  regulations  prescribed  may  have  received  the  approval  of  the 
Secretary  of  War. 

Respectfully, 

C.  G.  MEMMINGER, 
Sec.  of  Trees. 

"In  accordance  with  the  case  of  Major  Wheaton,  de- 
cided at  Washington,  'The  settlement  of  an  account  by 
the  proper  accounting  officers  is  final  and  conclusive,  so 
far  as  concerns  the  Executive  Departments  of  the  gov- 
ernment. If  the  individual,  whose  account  has  been 
thus  settled,  conceives  himself  injured  by  such  set- 
tlement, his  recourse  must  be  to  the  Judiciary  or  to 
Congress.'  In  the  case  of  Gen.  Taylor,  the  Hon.  Roger 
B.  Taney,  says  :  '  The  decision  of  the  Comptroller  is 
conclusive  upon  the  Executive  branch  of  the  Govern- 
ment.' "- — Comptroller's  Decisions,  No.  3. 


10  WHO    CAN    CLAIM.       - 

WHO  CAN   CLAIM. 

"Regulations  for  the  payment  of  claims  for  arrears 
of  Pay  and  Allowances  due  to  Deceased  Officers  and 
Soldiers  of  the  Confederate  Army,  per  Act  No.  402,  ap- 
proved Feb.  \hth,  1862,  and  Act  No.  25,  approved  Oct. 
'3d,  18(32,"  were  announced  Nov.  9th,  1862,  by  the  Sec- 
ond Auditor,  in  which  he  states  that  payment  will  be 
made  under  the  following  rules  approved  by  the  Secre- 
tary of  War: 

"  1st.  If  the  child  or  children  he  minor,  payment  will  be  made  the 
guardian,  upon  the  production  of  the  proper  certificate  of  guardian- 
ship under  the  seal  of  the  court. 

"  2d.  The  claimant  must  produce  his  or  her  affidavit,  and  that  of 
one  disinterested  witness,  stating  the  relationship.  F  >r  instance,  if 
the  claimant  be  a  mother,  the  affidavit  must  slate  thai  there  is  living 
neither  wife,  child  or  father  of  the  deceased  ;  if  the  father,  that  there 
is  neither  wife  or  child  ;  and  if  the  child,  that  there  is  no  widowed 
wife  * 

"  The  magistrate  or  other  proper  officer  must  testify  to  the  credibility  of 
the  icitness,  and  the  clerk  of  the  court  must  certify,  under  the  seal  of 
the  same,  that  he  is  such  magistrate. 

''The  aforegoing  instructions  must  be  strictly  complied  with. — 
Powers  of  attorney  or  assignment,  which  will  seldom  be  necessary, 
may  be  executed  before  a  magistrate,  or  in  the  presence  of  two 
respectable  witnesses.  Claims  prepared  as  herein  directed,  and  trans- 
mitted to  the  Second  Auditor,  by  mail  or  otherwise,  will  receive  as 
prompt  attention  as  the  business  of  his  office  will  allow;  and  always  in 
the  order  of  their  presentation.  T^he  amounts  found  due  will  be  remitted 
by  the  auditor,  to  the  parties  entitled  as  they  may  direct." 

With  regard  to  claimants  other  than  those  named  in 
the  Act  or  designated  in  the  foregoing  "'recitations  " 
Art.  45  of  the  "Comptroller's  Decisions"  fixes  the  rule 
that  "claims  of  deceased  soldiers  who  had  enlisted  be- 
fore the  passage  of  the  Act  of  15th  February,  1862, 
(which  directs  payment  to  be  made  to  the  heirs,)  may 


*The  use  of  the  term  "heirs,  "  is  not  sufficient.  To  say  that  deceased  left  "  no 
other  legal  heir,"  or  "  leaving  the  said  claimant  ;is  his  heir,"  or  •"  leavi  g  no  oihir 
claimant,"  wilh  kindred  expressions,  make  the  form  of  application  fatally  defec- 
tive. The  terras  above,  leaving  no  wife,  child  or  father,  as  the  case  may  be,  must 
be  used 


WHO    CAN    CLAIM.  11 

be  paid  to  the  administrators,  upon  proper  certificates, 
under  seal  of  the  court.  The  opinion  of  the  Attorney- 
General  of  May  9th,  1862,  regards  this  act  as  unconsti- 
tutional, so  far  as  it  interferes  with  the  established  prin- 
ciples of  the  law  in  relation  to  enlistments  made  previ- 
ously to  its  passage.  Those  principles  required  all  as- 
sets to  be  paid  to  the  personal  and  legal  representatives 
of  the  deceased." 

And  it  is  now  decided  in  the  practice  of  these  settle- 
ments that— 

1st.  Where  the  deceased  soldier  enlisted  previous  to 
February  15,  1862,  and  died  either  before  or  after  that 
date,  and  widow,  child,  father  or  mother,  claims  as  such, 
as  if  under  the  Act  of  February  15,  1862,  the  claim  is 
allowed  thus  without  reference  to  the  unconstitution- 
alitj  of  the  Act  as  cited. 

2d.  Where  deceased  enlisted  previous  to  15th  Feb., 
1862,  administrators  can  claim  whether  they  are  of  either 
of  the  degrees  of  relationship  named  in  the  Act  or  not: 
so  that  brothers,  sisters,  &c,  can  claim  in  such  cases 
through  letters  of  administration. 

3d.  In  no  case  can  a  brother  or  sister  claim  as  such, 
but  only  as  administrator,  &c,  when  authorized  to  do 
so. 

4th.  A  child  cau  claim,  or  several  children  jointly; 
but  all  the  children  must  join  in  any  case  and  appear  in 
the  affidavit,  and  must  state  that  "there  is  no  other 
child  and  no  widowof  deceased  living." 

5th.  If  deceased  enlisted  on  or  after  Feb.  15.  1862, 
administrator  or  executor  cannot  claim  in  any  instance, 
unless  it  is  shown  that  there  is  ueither  wife,  child, 
father  or  mother  of  the  deceased  living. 

6th.  Where  a  claimant  as  a  relative  under  the  law  of 
15th  Feb.,  1862  files  claim  and  dies  before  settlement, 
the  right  passes  to  the  next  living  relation  under  the 
lav,  in  succession  j  until  they  are  exhausted,  and  finally 


12  WHO    CAN    CLAIM. 

to  the  administrator,  &c,  of  the  deceased  officer  or  sol- 
dier and  not  of  any  of  the  relatives  mentioned. 

"  Where  a  soldier  dies  leaving  both  father  and  mother, 
but  no  widow  or  children,  and  where  the  father  dies 
before  making;  his  claim  for  the  arrears  of  pay ,  leaving 
a  widow  and  children,  the  widow  claiming  is  entitled 
to  draw  the  pay  under  Act  of  15th  Feb.,  1862,  directing 
payment  to  be  made  as  follows:  1st,  to  the  widow;  2d,  to 
the  children;  3d,  to  the  father;  4th,  to  the  mother,  &c. 
The  object  and  intent  of  this  law  is  generally  understood 
to  be  that  of  facilitating  the  payment  of  these  claims 
to  the  indigent  families  and  heirs  of  deceased  soldiers, 
and  to  obviate  the  necessity  for  obtaining  letters  of  ad- 
ministration. The  provisions  of  this  law,  which  ex- 
pressly direct  that  these  claims  "shall  be  paid''''  to  such 
heirs,  (in  the  order  above  stated,)  constitute  the  terms 
of  the  contract  under  which  the  soldier  has  enlisted  sub- 
sequent to  the  date  of  that  Act,  and  by  that  contract  his 
claim  is  to  be  governed." — Comptroller' 's  Decisions. 

7th.  Where  the  deceased  officer  or  soldier  leaves  nei- 
ther wife,  child,  father  or  mother,  or  where  the  last 
entitled  of  these  shall  die  before  making  claim,  or 
afterwards,  before  its  audit  and  allowance,  the  adminis- 
trator of  such  deceased  officer  or  soldier  is  entitled  to 
claim  as  such,  but  must  show  that  neither  of  the  parties 
named  under  the  law  of  Feb.  15th,  1862  is  living. 

8th  t  Where  widow  or  mother  of  deceased  marries 
again  she  does  not  forfeit  her  rights  as  claimant,  but  can 
claim  under  her  new  name  as  that  "she 'was  the  wife 
and  late  widow,"  or  "  is  the  mother,"  &c. 

9th.  An  attorney  cannot  claim  as  such,  though 
named  in  the  Act  as  one  to  whom  payment  may  be 
made.  All  the  formula  of  the  claim  must  be  perfected 
by  the  original  claimant,  and  then,  upon  a  power  of 
attorney  duly  executed  either  before  or  after  settlement 
payment  is  made  to  the  "attorney  for  the  claimant." 


WHO    CAN    CLAIM.  13 

A  power  of  attorney  should  be  acknowledged  before 
a  justice  of  the  peace  whose  official  character  must  be 
certified  by  the  clerk  of  the  court  under  seal,  so  as  to 
avoid  difficulty  in  verifying  signatures  of  the  witnesses 
required — otherwise,  the  signatures  of  the  witnesses 
must  be  verified  to  the  satisfaction  of  the  Auditor, 

A  power  of  attorney  may  be  revoked  by  the  claimant 
under  the  same  formalities  with  which  it  was  made,  at 
any  time  before  the  issue  of  the  certificate  or  warrant 
for  payment;  but,  as  the  certificate  orders  "  any  pay- 
master or  quartermaster  of  the  Confederate  States"  to* 
make  payment  to  the  attorney,  naming  him  particu- 
larly, the  claimant  is  not  permitted,  after  its  issue,  to 
obtain  a  new  certificate  upon  the  mere  revocation  of  the 
power  of  attorney  and  notification  to  the  Auditor  or 
Comptroller.  The  original  certificate  may,  however, 
be  produced,  and  for  reasonable  cause  shown,  it  can  be 
cancelled  and  a  new  one  issued.  A  power  of  attorney 
from  one  attorney  to  another  is  not  permitted,  unless  the 
original  authority  embraces  the  power  of  substitution. 
A  second  power  of  attorney  to  a  new  party  is  consid- 
ered to  revoke  the  first  although  not  so  expressed. 

These  powers  of  attorney  ought  never  to  be  given  : 
at  least  not  until  after  the  claimant  obtains  the  certifi- 
cate and  ascertains  the  sum  to  be  received.  They  were 
intended  to  facilitate  the  settlements,  but  their  operation 
has  been  to  induce  delay,  fraud  and  speculation ;  and 
they  do  not  aid  but  often  complicate  the  collection  of 
the  claims.  There  are  numerous  instances  where  at- 
torneys have  been  thus  made  of  officers  and  soldiers  in 
the  army  whose  locations  are  unknown,  or  who  are 
dead,  retired,  or  captured;  and,  the  post  office  of  claim- 
ant being  generally  unknown  in  such  cases,  the  owners 
are  not  only  delayed  in  obtaining  the  certificates/,  but 
find  great  difficulty  in  collecting  them  in  the  absence  of 
the  attorney  to  whom  they  are  made  payable.     In  like 


14  FORM    OF    APPLICATION, 

manner  attorneys  in  the  country  have  disappeared  or 
died,  and  consequent  confusion  ensues.  Frauds,  too, 
have  been  perpetrated  in  the  collection  of  these  claims 
by  parties  representing  themselves  to  be  attorneys,  and 
opportunity  is  afforded  also  to  certain  miserable  harpies 
to  purchase  the  claims  at  a  discount  for  speculation. 

10th.  Where  there  is  a  notorious  abandonment  of  his 
family  by  the  father  for  seven  years,  the  mother  may 
claim  upon  affidavit  and  proof  of  the  fact,  in  the  usual 
manner. 


FOEM   OF   APPLICATION, 

A  certain  form  of  application  is  necessary,  and,  in  the 
"Regulations"  adopted  by  the  Auditor's  Department, 
the  following  directions  are  given  : 

The  attention  of  claimants  is  called  to  the  following  forms  in 
preparing  their  affidavits,  an  observance  of  which  will  save  time, 
trouble  and  expense  : 


STATE  OF 


County 


,  to-wit :  ) 


On  this— day  of ,  186 — ,  personally  appeared  before 

me,  the  subscriber,  a  Justice  of  the  Peace,  in  and  for  the  County 
aforesaid, ,  who,  afer  being  sworn  according  to  law,  de- 
poses and  says,  that ; is  the of . 

deceased,  who  was  born  in ,  County  of ,  in 

the  State  of  -- - — ~ — ,  and  who  was  a  ■ of  Captain 

_. — ,_. — ,.:„■.,  Company  ( — )  of  the  — — ■ — -  Regiment  of  - — — 

Volunteers,  commanded  by  Col. — ,  in  the  service  of  the 

Confederate  States   in  the  present  war  with  the  United  States  ;  that 

the  said  *'  entered  the  service  at in ■ 

County  and  State  of  -    - — — '—+• — ,  on  the day  of- -; 

18G — ,  and  died  on  the 'day  of ,  186 — ,  at -*', 

of ;  leaving . 

That makes  this  deposition  lor  the  purpose  of  obtaining 

from  the  Confederate  States  whatever  may  have  been  due  the  said 
at  the  time  of  his  death,  for  pay,  bounty,  or  other  al- 
lowances for  his  services,  as aforesaid. 

Sworu  to  and  subscribed  before  me,   )      (Sigoed.l 

- — _i  r.p.l  -***•* 


FORM    OF    APPLICATION.  15 

And  also  appeared  befo/e  me,  a  Justice  of  the  Peace  as  aforesaid, 
who  is  well  known  to  me,   and  whom  I  certify  to  be  a 


person  of  veracity  and  credibility,  who,  having  been  duly  sworn,  says, 

that  is  well  acquainted  with  ,  the  claimant,  arid 

a.'so  well  knew,  for  years, ,  the  deceased  soldier 

herein  mentioned,  and  that  tne  statement  made  under  oath  by  said 
the  claimant,  as  to relaiionship  to  the  said  de- 
ceased soldier,  is  true  and  correct  in   every  particular,  to  the  best  of 

knowledge  and  belief,  and  that ,  the  said ■ , 

i3  wholly  disinterested.  » 

Sworn  to  and  subscribed  before  me,    )      [Signed 
J    P. 


STATE  OF 


County,  to-wit  :  ) 

I  hereby  certify  that- — -,  before  whom  the  foregoing  affi- 
davits of ■ —  and appear    to  have  been  made,  arid 

whose  genuine  signature  is  subscribed  thereto,  was,  at  the  time  of 
making  and  signing  the  same,  a  Justice  of  the  Peace  in  and  for  the 
County  and  Stale  aforesaid,  duly  commissioned  and  sworn,  and  to  all 
whose  official  acts  as  such,  full  (aiih  and  credit  ouj.h  to  be  £,ivtn,  as 
well  iu  Courts  of  Justice  as  thereout. 

In   testimony    whereof   I    have   hereunto  set 

my  hand  and  affixed  the  seal  of 

County  t  ourt,  this day  of , 

[Seal.]  Anno  Domini,  eighteen  hundred  and  sixty- 

,  Clerk 

of County  Court. 

If  within  the-ir  knowledge,  claimants  should  ftate  where  the  officer  or 
soldier  was  born,  and  .vhen  and  from  what  cause  he  died,  distinguish- 
ing those  who  were  killed  in  battle,  from  those  who  died  of  disease. 

Wnen  there  is  an  administrator,  a  certificate  of  the  fact  by  the 
proper  officer  of  the  court  granting  the  same,  under  his  seal  of  office, 
will  be  all  that  is  nece-sary. 

The  law,  and  these  regulations  applying  as  well  to  conscripts  as  to 
volunteers,  with  respect  to  the  former,  claimants  and  witnesses  will 
be  required  to  swear  to  the  regiment  and  commander  to  which  the 
conscript  belonged.  They  will  name  the  captains  and  companies 
when  they  can  do  so,  as  this  information  will  greatly  facilitate  the 
settlements. 

Claimants  should  always  endorse  on  their  papers  their  address, 
naming  Post  Office,  County  and  State. 

The.  foregoing  forms,  etc.,  have  also  been  approved  by  the  Secretary 
of  War. 

W.  H,  8.  TAYLOR,  Se.coU  Auditor,  C.  8, 


1.0  CERTIFICATE    FOR    PAYMENT. 

The  application  should  be  written  legibly,  so  that  it 
can  be  easily  read  and  understood.  Printed  forms  are 
best  when  they  can  be  procured.  The  name  of  the 
deceased  and  the  company  and  regiment  to  which  he 
belonged,  should  be  stated  most  carefully,  and  the  name 
and  post-office  of  the  claimant  given  distinctly  in  every 
case.  The  papers  should  be  folded  neatly,  and  endorsed 
on  the  back,  in  plain  writing,  near  the  top,  in  the  fol- 
lowing manner  : 

ANDREW  S.  WILLJAMS, 

Private,  Co.   (B.) 
68th  P>.eg.  Alabama  Infantry. 

MARY   G.   WILLIAMS, 

Widow, 
Cah aba,  Dallas  Co., 

Alabama. 

If  there  is  an  attorney  or  friend  to  whose  care  the 
certificate  should  be  sent,  his  name,  and  post-office 
should  be  endorsed  in  like  manner.  Then  direct  to 
"Col.  W.  H.  S.  Taylor,  Second  Auditor,  Richmond, 
Virginia." 

Probate  Judges,  Clerks  of  Courts  and  Justices  of  the 
Peace,  can  facilitate  the  settlements  and  benefit  claim- 
ants by  examining  the  claims  before  affixing  their  sig- 
natures, causing  them  to  be  corrected  if  necessary, 
and  affording  such  advice  as  will  perfect  the  cases  in 
form  and  evidence. 


CERTIFICATE   EOS-   PAYMENT. 

After  the  claims  are  audited,  a  "Certificate?"  for 
the  amount  found  due  is  issued  to  the  claimant,  direct- 
ing payment  to  be  made  by  "any  Paymaster  or  Quar- 
termasler  of  the  Confederate  States,"  and  it  is  the  duty 
of  Quartermasters  to  pay  such  certificates,  on  presen- 
tation, in  preference  to  any  other  demands. 


EVIDENCE    REQUIRED.  17 

EVIDENCE  REQUIRED, 

The  application  described  simply  serves  to  identify 
the  claimant,  and  to  establish  the  connection  with  the 
deceased  soldier,  and  the  legality  of  the  claim.  Evi- 
dence then  must  be  adduced,  from  sources  unconnected 
with  these  affidavits,  to  show  that  such  a  soldier  did  ex- 
ist and  die  in  the  service;  when  he  enlisted;  when  he 
died;  and  whether  the  government  is  indebted  to  him 
or  his  representatives,  and  if  so,  for  what,  and  to  what 
amount.  The  asseverations  of  the  claimant  are  not  re- 
garded as  conclusive  on  these  points,  and  only  serve  to 
indicate  where  such  evidence  may  be  obtained. 

The  natural  and  proper  source  for  this  information  would 
be  the  Rolls  and  Records  on  file  in  the  War  Department; 
but  these  are  either  wanting  or  so  imperfect  as  to  be  al- 
most totally  unavailable  for  this  purpose.  Even  the 
man's  name  is  sometimes  omitted  from  the  rolls;  very 
often  the  date  of  enlistment  is  not  given;  more  fre- 
quently the  fact  and  date  of  death  cannot  be  ascertained 
therefrom;  the  last  payment  is  rarely  to  be  found  with 
certainty;  the  clothing  account  is  never  stated  on  them 
with  the  accuracy  required,  and  the  other  allowances 
are  frequently  inaccurately  indicated  or  never  men- 
tioned. .  Especially  where  men  have  died  in  hospitals, 
the- necessary  chain  of  evidence  is  too  often  effectually 
disrupted.  These  imperfections  sometimes  accrue  from 
the  exigencies  of  the  service  in  loss  of  rolls,  &c,  but 
more  often  through  want  of  information  originally  of 
military  forms  in  our  immense  volunteer  organization, 
by  which  the  repeated  orders  of  the  Adjutant  and  In- 
spector General  have  not  been  fully  appreciated  and 
complied"with.  And>  though  not  intended  to  be  so, 
the  result  is  serious  to  the  many  who  must  suffer  from 
the  omissions  and  irregularities  alluded  to. 

The  evidence  respecting  commissioned  officers  is 
il together  more  confused,  too,  than  that  for  the  private 


18  FINAL    STATEMENTS. 

soldier.  His  name,  rank,  date  of  promotion  and.  of 
death,  either  one  or  al!  are  very  frequently  not  returned; 
and  to  find  his  "last  payment"  in  the  multitude  of 
u returns"  in  the  Quartermaster's  Department,  is  quite 
impracticable,  through  the  fact  that  officers  are  paid  whilst 
living,  upon  their  certificates  of  honor,  by  different  pay- 
masters, who  are  frequently  unconnected  with  the  com- 
mand to  which  such  officers  belong. 

Scarcely  one  case  in  a  thousand,  therefore,  can 
be  settled  by  reference  only  to  the  rolls  on  file. 
Hence  the  next  best  evidence,  and  that  which  is  chiefly 
relied  upon,  is  a  Jinnl  statement,  commonly  called  a 
descriptive  list,  from  the  commanding  officer  of  the 
company  in  which  deceased  was  serving  at  the  time  of 
his  death.  The  law  is  liberal  in  prescribing  that  the 
accounts  of  deceased  officers  and  soldiers  may  be 
audited  and  paid  upon  "other  official  evidence  of  the 
amount  due  "satisfactory  to  the  Second  Auditor,"  with- 
out the  necessity  of  a  pay-roll  from  the  commanding 
officer;  but  it  requires  "  official  evidence,"  and  the  final 
statement  is  recognized  as  the  most  available  form,  to 
be  satisfactory,  by  which  the  requisite  e-videuce  can  be 
perpetuated. 

FINAL    STATEMENTS. 

General  Orders,  No.  80,  A.  &  I.  G.,  October  30th, 
lbu2,  makes  it  the  duty  of  commanding  officers,  sur- 
geons, &c,  to  furnish  certificates  in  the  character  of 
final  statements : 

I.  Upon  the  dealh  of  a  commissioned  officer  in  the  service  of  the 
Confederate  States,  his  immediate  commanding  officer  will  forthwith 
make  uut  a  certificate  of  the  fact,  staling  his  rank,  and  the  command 
to  which  he  belonged  ;  when,  where,  and  from  what  cause  he  died  ; 
and  if  p  ssitde,  .vl.sn  and  by  wfttna  he  was  .n-i  paid. 

Upon  ih<-  d-:bih  of  a  on-  ->mmis>tone<'  officer  or  private  in  said 
serviie.  the  o.  cer  commanding  fife  emnjiot-xj  at  the  tirne  (J  his  death,  will 
in  j.ke  matifitr  ldrrlliwjth  n;ake  oui  *  'it.-trij.iivi-  i  1st,  n.  w)  ich  be  will 
*st  »orth  when,  where,  and   l<v  whom  he  was  enlisted  ;  when,  where. 


FLS'AL    STATEMENTS.  13 

and  from  what  cause  he  died  ;  when,  and  by  whom  he  was  last  paid  ; 
■whether  there  is  any  bounty  or  commutation  for  clothing  due  him  ; 
and  whether  there  are  any  stoppages  against  him;  for  what  cause, 
and  of  what  amount. 

These  certificates  and  descriptive  lists  will  be  transmitted  directly  to 
the  Second  Auditor  of  the  Treasury  of  the  Confederate  States. 

II.  Surgeons  and  Assistant  Surgeons  in  charge,  of  mil  tori)  hospitals, 
or  of  sick  and  wounded  officers  and  soldiers  in  private  ho^ptals  and  homes, 
upon  the  death  of  either  an  officer  or  a  soldier,  will  forthwith  make 
out  and  forward  directly  to  the  Second  Auditor  of  the  Treasury  of 
the  Confederate  Slates,  a  certificate,  stating,  in  the  case  of  a  commis- 
sioned officer,  his  rank,  and  the  command  to"  which  he  belonged  :  in 
the  cases  of  non-commissioned  officers  and  privates,  the  company  and 
regiment  to  which  they  belonged  ;  and  in  ail  cases,  when,  whne,  and 
from  what  cause  they  died.  Should  the  deceased  leave  any  effects <>r 
money,  a  statement,  setting  forth  a  list  of  the  effects  ;  the  amount  of 
the  money,  and  in  whoso  hands  the  same  will  remain  until  legally 
called  for,  will  accompany  said  certificate. 

And  Par.  II.  General  Orders  No  1,  January  4,  1S64, 
requires  that  "  surgeons  or  assistant  surgeons  in  charge 
of  hospitals  will,  upon  ihe  death  of  a  soldier  in  hospital, 
furnish  the  Second  Auditor  of  the  Treasury  a  statement 
from  their  rolls,  showing  the  last  payment  preceding  his 
death,  made  to  such  soldier." 

The  form  of  a  final  statement  is  not  material,  hut  it 
should  contain  the  following  essential  points'  as  applica- 
ble to  the  particular  soldier  for  whom  it  is  designed: 

1.  The  name  of  the  deceased — in  full,  where  it  can 
be  given. 

2.  His  rank,  company.  No.  of  regiment  and  branch 
of  the  service  to  which  he  belonged. 

3.  Date,  place,  and  period  of  enlistment  or  re-enlist- 
ment, or  conscription,  and  by  whom  enlisted. 

4.  Date  of  death  and  where  and  from  what  cause. 

5.  To  what  time  and  by  whom  last  paid. 

6.  Whether  deceased  received  the  bounty  of  fifty- 
dollars. 

7.  Whether  deceased  is  entitled  to  commutation  for 
transportation  in  lieu  of  furlough — and  if  so,  from  where, 
to  where  and  how"  manv  miles, 


20  PINAI.    STATEMENTS. 

8.  Date  from  which  commutation  for  clothing  is  due, 
with  amount  of  commutation  and  the  value  of  clothing 
in  kind  received  since  that  date:  or  the  total  amount  of 
commutation  for  clothing  and  the  value  of  clothing  in 
kind  received  by  deceased  from  the  date  of  his  enlist- 
ment. 

9.  For  what  time  and  why  deceased  may  be  entitled 
to  commutation  for  rations,  fuel,  forage,  quarters,  &c. 

10.  Period  from  and  to  which  he  is  entitled  to  pay  for 
use  and  risk  of  horjse. 

11.  Amount  and  character  of  money,  and  a  list  of 
other  effects  left  by  deceased  and  to  whom  they  were 
turned  over,  or  account  of  sales  thereof  by  council  of 
administration,  including  a  list  with  the  value  of  mili- 
tary clothing  turned  over  to  quartermaster. 

12.  Whether  any  stoppages  should  be  made  and  on 
what  account. 

The  final  statement  must  be  certified  to  be  correct  by 
the  officer  commanding  the  company,  dated  properly, 
and  signed  by  himself  and  not  by  a  clerk  or  other 
party.  Art.  51,  Comptroller's  Decisions,  requires  that 
"  when  the  signature  of  the  officer  in  command,  sub- 
scribed to  any  certificate,  or  other  voucher,  is  not  known 
at  the  (Quartermaster  General's  Department,  nor  at  the 
War  Department,  it  should  be  verified  by  the  affidavit 
of  some  disinterested  person  whose  signature  is  known, 
or  by  the  certificate  of  some  Confederate  States  officer, 
whose  signature  is  also  known  at  some  one  of  the  de- 
partments." It  is  sufficient  if  the  signature  can  be  veri- 
fied at  the  office  of  the  Second  Auditor. 

Also  by  Par.  I.,  General  Orders  No.  26,  1862,-"  It  is 
made  the  duty  of  commanding  officers  of  companies  to 
sign  with  their  own  proper  signatures  all  muster  rolls  of 
their  companies,  all  final  statements,  certificates  of  disa- 
bility, and  descriptive  lists.  That  power  is  not  to  be 
delegated  to  nor  exercised  by  any  other  person.     Sol- 


Z^INAL    STATEMENTS.  21 

tiiers'  discharges  will  be  signed  by  commanding  officers 
of  regiments  or  commands  to  which  their  companies 
belong.  Great  confusion  daily  arises  from  the  constant 
pursual  of  a  different  course.  Sick,  disabled  and  dis- 
charged soldiers  are  very  often  unable  to  obtain  their 
pay,  the  discrepancy  of  signatures  rendering  it  impossi- 
ble for  this  department  to  verify  the  same."  In  like 
manner  claims  of  deceased  soldiers  are  often  "sus- 
pended" because  the  signature  of  the  company  com- 
mander cannot  be  "verified;"  and  it  is,  therefore,  an 
excellent  precaution  for  the  commander  of  the  regiment 
or  of  the  brigade  to  verify  the  signature.  Where. the 
company  has  no  commissioned  officer  commanding,  the 
commander  of  the  battalion,  regiment  or  post  should 
render  the  final  statement,  or  endorse  it  as  correct  after 
it  has  been  made  by  the  non-commissioned  officer  in 
command — though  such  non-commissioned-  officer  is 
authorized  to  render  the  final  statement  as  the  officer 
commanding  the  company. 

Certificates  of  entitlement  to  "extra  duty"  or  detail 
pay,  must  be  made  by  the  officer  or  head  of  depart- 
ment having  charge  of  the  work,  in  substance  according 
to  form  No.  3,  Q..  M.  Department,  Army  Regulations. 

Certificates  in  the  character  of  final  statements  for 
deceased  chaplains,  will  be  made  as  required  for  officers 
by  General  Orders  No.  80,  1862,  by  the  immediate  com- 
manding officer  in  whose  command  the  chaplain  was  on 
Iduty. 

Each  point,  date  and  fact  should  be  stated  clearly  and 
distinctly  without  the  use  of  any  doubtful  expression, 
Imperfect  final  statements,  where  dates  are  either  omitted 
■or  expressed  doubtfully,  or  where  any  essential  point  is 
left  out,  as  the  enlistment,  clothing  account,  last  pay- 
ment, death,  &c,  are  generally  worthless.  The  claims 
cannot  be  settled  from  them,  but  are  "  suspended  for 
want  of  evidence."     Where  company  books  or  rolls 


22  FINAL    STATEMENTS. 

have  been  lost,  or  proper  returns  not  mpde  as  from  hos- 
pitals, &c,  commanding  officers  are  permitted  to  as- 
sume positiveness  in  rendering  the  final  statement  from 
reliable  information  satisfactory  to  themselves  in  a  con- 
scientious discharge  of  duty  both  to  the  government 
and  the  family  of  the  deceased  soldier:  e.  g. — where 
date  of  death  can  be  reasonably  approximated,  though 
not  certainly  remembered  or  known,  a  day  should  be 
assumed  and  stated.  All  the  laws  and  orders  rela- 
tive to  the  claims  of  deceased  soldiers  exhibit  a  lib- 
eral intention  to  facilitate  their  settlement,  and  that  they 
shall  not  be  delayed  or  rejected  for  trivial  causes;  and  it 
is  equally  as  obligatory  upon  the  commanding  officer  to 
see  that  the  family  of  the  deceased  is  protected  in  its 
rights  as  that  the  government  shall  not  be  defrauded. 

Calculations  by  the  commanding  officer  of  the  amount 
due  the  deceased  should  not  be  made  either  for  the  sep- 
arate items  or  for  the  whole.  These  are  useless,  and 
not  allowed  by  the  Auditor  to  be  correct.  Simply  state 
the  facts  and  dates  in  the  order  and  under  the  heads 
named;  the  law  shows  what  is  due,  and  it  is  the  busi- 
ness of  the  auditing  clerk  to  make  the  calculations. 

Final  statements  should  be  made  separately  for  each 
soldier.  One  copy  should  be  forwarded  to  the  Second 
Auditor  and  one  to  the  family  or  nearest  relative  of  the 
deceased. 

From  the  fact  that  allegations  in  the  application  by 
the  claimant  respecting  the  service,  death,  &c,  and 
amount  due  the  deceased  soldier  are  not  regarded  as 
conclusive,  and  that  evidence  from  other  and  "official" 
sources  should  be  adduced  on  these  points,  and  that  the 
rolls  and  records  at  the  War  Department  are  so  very  im- 
perfect, and  that  the  final  statement  described  is  so  gem 
erally  relied  upon  to  furnish  the  necessary  evidence,  the 
result  obtains  that  it  is  quite  useless  to  file  a  claim  with- 


FORM  OF  FINAL  STATEMENT— DUTY  OF  OFFICERS.      23 

out  enclosing  the  final  statement  within  it,  or  without 
the  assurance,  at  least,  that  it  has  been  forwarded  to  the 
Auditor's  Department 

FORM    OF   FINAL    STATEMENT. 

The  following  blank  form  of  final  statement,  applica- 
ble to  the  majority  of  cases  in  any  branch  of  the  service., 
has  been  recently  adopted  by  the  Second  Auditor:— 

FINAL   STATEMENT  of- deceased,   late— of 

company  ( — ) regiment — ,  born  in — - —  county,  State  of 

— — . — _ — t  was  enlisted  (or conscribed)  by- — - — ■ ,  at- — -, 

in  the  State  of ___. -3  on  the day  —. ,  186     ,  to  serve 

for — ,  and  was  (re-enlisted  or  conscribed)  on  the day 

of - — 186     ,  and  (died  or  was  killed)  at— — — ,  on 

the day  of 186     .     He  was  last  paid  by  — — B 

Quartermaster,  to  include  the day  of 186  ,  and  is  en- 
titled to  pay  therefrom,  to  the day  of — — —  186     ,  at  which 

time  he  (died,  was  killed  or  discharged.)     He  has received 

the  bounty  of  $50.     He  is  entitled  to  commutation  for  transportation 

in  lieu  of  furlough  from —  to -,  and  back,  which  is 

— —  miles.     He  is  entitled  to  commutation  for  clothing  from  the 

day  of- ,  186     ,  (the  time  to  which  he  was  last 

paid)  to  the ».  He  is  entitled  to  commutation  for  ra- 
tions for days  at per  day.    There  is  due 

him  for  use  and  risk  of  horse  from  — ■ —  186     to — — 

186    ,  at  40  cents  per  day.     He  is  indebted  to  the  Confederate  States 

for  stoppages  on  account  of — — ,  to  the  amount  of. — 

T7T7  dollars.  He  left  $~ — —  —  and  other  effects,  which  were 
turned  over  to  —————_—, 

Given  at  —  — ■ — ,  this  ■  day  of  — — — — ,  186     . 

I  hereby  certify  that  the  above  final  statement  is  correct  in  ever}' 

particular,  .;■:    _.-      ■ — — ■£-, 

Commanding  Company, 


DUTY    OP    OFFICERS, 

Officers  in  the  army,  and  especially  commanding  offi- 
2ers,either  of  companies  or  of  larger  organizations,  can- 
not be  too  sensibly  impressed  with  the  duty  devolving 
upon  them  to  protect  the  interests  and  contribute  to  the 
necessities  of  the  families  of  deceased  soldiers  by  a 
itnct  compliance  with  the  orders  that  have  reference  to 


24  WHAT  IS  DUE  TO  THE  DECEASED  SOLDIER, 

this  subject.  The  Adjutant  and  Inspector  General  has, 
with  great  solicitude  and  promptness,  issued  and  en- 
deavoured to  enforce  these  orders  ;  but,  unless  officers 
in  charge  will  comply  with  them  through  a  serious  re- 
gard for  the  performance  of  every  duty,  and  with  a  be- 
nevolent desire  to  relieve  the  wants  of  those  who  have 
given  sons  and  husbands  to  their  country,  these  must 
continue  to  suffer  as  they  now  do  through  unreasona- 
ble delays,  and,  finally,  be  compelled  to  lose  the  pittance 
due  to  them  from  the  government.  Small  as  this  may 
be  in  the  estimation  of  the  inconsiderate,  it  is,  never- 
theless, in  innumerable  instances,  of  material  benefit  to 
the  bereaved  poor  who  constitute  the  majority  of  claim- 
ants for  the  dues  of  deceased  officers  and  soldiers. 
There  are  thousands  of  these  claims  here  unset- 
tled that  never  can  be  settled  until  officers  in  the 
army  shall  furnish  the  final  statements  required,  and 
furnish  them  correctly  prepared.  Every  consideration 
of  duty  and  benevolence  demands  of  officers  to  do  this 
whilst  the  facts  are  fresh  in  memory  and  the  requisite 
evidence  can  be  preserved. 


WHAT  IS  DUE  TO  THE  DECEASED  OFFICER  OR 
SOLDIER.      • 

The  evidence  necessary,  and  that  it  shall  be  of  "offi- 
cial" character,  to  substantiate  a  claim,  and  the  points 
enumerated  as  required  in  the  final  statement,  with  the 
reason  for  the  rules  adopted  in  auditing  them,  can  be 
better  understood  by  considering  the  various  items  of 
allowance  generally  due  to  the  deceased  soldier.  Un- 
der the  heads  following  I  have  collated  these  with  the 
laws,  orders  and  rules  of  practice  in  auditing,  relating 
thereto  as  carefully  as  possible. 


PAY. 


25 


Pay  and  Allowances  of  the  Army, 


GRADE. 


General,  Lieutenant  General,  Major  General,  or 
Brigadier  General , « 

Aid  to  Brigadier  General  in  addition  to  pay  of 
Lieutenant, 

Colonel  of  Engineers,  Artillery,  Cavalry,  and  of  the 
General  staff',  except  the  Medical  Department,. 

Lieutenant  Colonel  of  Cavalry,. 

Major  of  Cavalry,. 

Captain  of  Cavalry,. 

First  Lieutenant  of  Cavalry,. 

Second  Lieutenant  of  Cavalry,. 

Adjutant,  in  addition  to  pay  of  Lieutenant, 

ARTILLERY. 

Colonel, 

Lieutenant  Colonel , 

Major , 

Captain, 

First  Lieutenant '. 

Second  Lieutenant, 

Adjutant,  in  addition  to  pay  of  Lieutenant,. 

INFANTRY. 

Colonel, -'», 

Lieutenant  Colonel 

Major,. 

Captain, 

First  Lieutenant, » 

Second  Lieutenant, 

Adjutant,  ia 'addition  to  pay  as  Lieutenant,. 

MEDICAL  STAFF. 
Surgeon  General,  $3,000  per  annum. 

Surgeon  of  ten  years'  service, 

Surgeon  of  less  than  ten  years'  service, 

Assistant  Surgeon  of  ten  years'  service, 

Assistant  Surgeon  of  five  years'  service,. .  r... . . . 

Assistant  Surgeon  of  less  than  five  years'  service, 

ENLISTED  MEN. 
Sergeant  or  Master  Workmen  of  Engineers,  Mas- 
ter Armorer,  Master  Carriage  Maker,  and  Mas- 
ter Blacksmith,  each , 

Corporal  or  Overseer  of  Engineers,  Armorer,  Car- 
riage Maker  and  Blacksmith  of  Ordnance,  each, 

2 


Pay. 


#301  00 

35  00 

210  00 
185  00 
162  00 
140  CO 
100  00 
90  00 
10  00 


210  00 

185  00 

150  00 

130  00 

90  00 

80  00 

10  00 


195  06 

170  00 

150  00 

130  00 

90  00 

80  00 

10  00 


200  00 
162  00 
150  00 
130  00 
110  00 


34  00 
30  OO! 


Forage. 


*  J  M 


26 


PAY. 


Pay  and  Allowances  of  the  Army — Continued. 


GRADE 


Private — Firit  Class,  or  Artificer  of  Engineers  and 
Ordnance, 

Private— Sscond  Class,  or  Laborer  and  Musician 
of  Engineers,  and  Laborer  of  Ordnance,.. . 

Sergeant  Major  of  Caralry  add  Infantry,. ....... 

Quartermaster  Sergeant  of  Cavalry  and  Infantry, 

PrincipaJ  Musicians,. 

Chief  Bugler  of  a  Battalion  or  Regiment,.... 

First  Sergeant  of  Cavalry  and  Infantry 

Serg«ant  of  Cavalry  and  Infantry, 

Corporal  of  Cavalry,  Artillery,  Infantry,  Artifi- 
cers, Farriers  and  Blacksmiths, 

Musician  of  Cavalry, „. 

Musician  of  Artillery  and  Infantry,.. 

Private — Cavalry,.. . . . .. 

Private — Artillery  and  Infantry,. 

Ordnance  Sergeant,., :....... 

*  Hospital  Steward  appointed  by  the  Secretaiy  of 
War,  and  Hospital  Steward  at  posts  of  more 
than  four  companies,. 

*  Hospital  Steward,. ..... '. . 

*  Hospital  Matron,. 

Chaplain, 


g£  fc-.s 


17  00 

13  CO 
21  00 
21  00 
21  00 
21  00 
20  00 
17  00 


Forage. 


oi 


i2  ® 

■a  Q, 

o  o 
.  c 


n 

w 

13  00 

12  00 

ia 

00 

11  00 

21 

00 

21 

00 

20 

01) 

6 

00 

80  00 

Note. — Brigadier  General  commanding  in  chief  a  separate  Army, 
actually  in  the  field,  $100  per  month  additional. 

Lieutenants  serving  with  the  company  of  Sappers  and  Miners,  and 
officers  of  Artillery  serving  in  Light  Artillery  or  on  Ordnance  duty, 
receive  Cavalry  pay, 

In  addition  to  pay  of  above  stated,  (excepting  Surgeon  General, ) 
$9  per  month  is  allowed  for  every  five  yeais'  service  in  the  Army  of 
the  United  States  and  Confederate* States. 

Subalterns  of  the  line  detailed  by  the  War  Department  as  Assistant 
Quartermasters,  or  as  Assistant  Commissaries  of  Subsistence,  receive 
in  addition  to  pay  in  the  line,  $20  per  month,  while  engaged  in  the 
duties  of  those  departments-,  but  although  the  officer  may  be  serving 
in  both,  he  can  draw  this  allowance  for  one  department  only. 

A  Commissary  Sergeant  is  allowed  to  each  regiment  and  battalion, 
who  is  to  be  paid  $20  per  month. — Par.  1144  Army  Reg. 

Non-commissioned  officers,  musicians  and  privates,  serving  in  light 
batteries,  receive  the  same  pay  as  those  of  cavalry. 

Non-commissioned  officers,  privates,  musicians,  and  artificers  of 
cavalry  are  allowed  40  cts.  per  day  for  use  and  risk  of  horse,  which 
allowance    ia    made    from    the    date   of   enrollment  to  the  date  of 


*  See  General  Order?  No.  93  and. .95,  1862. 


pay.      ■  27 

discharge,  and  also  for  every  twenty  mile*  travel  from  the  place  of 
discharge  to  the  place  of  enrollment. — Acts  JVbs.  48  and  153, 
<Mureh  and  Mty,  1851 . 

An  infantry  man  detailed  as  a  mounted  courier,  is  allowed  40  cts. 
per  day  for  use  and  risk  of  his  horse. — Gezitral  Orders  JVb.  77,  A.  Sf  I. 
G.,  1863. 

Officers  are  entitled  to  pay  from  the  date  of  their  appointment  ami 
from  the  date  of  promotion. — Circular  from  Q.  M.  General  Feb.  19, 
1862;  and  Army  Regulations  Pur.  1064. 

The  general  rule  established  by  various  decisions  of  the  Comptrol- 
lers at  Washington,  and  sustained  by  continued  practice,  was  that  offi- 
cers pay  commences  from  the  date  of  their  acceptance^  as  being  the  evi- 
dence of  their  liability  to  duty.  But  it  was  also  properly  decided  that 
where  it  is  otherwise  shown  at  what  time  the  officer's  service  commenced , 
his  pay  will  commence  from  that  date,  because  his  performance  of  duty 
is  an  actual  acceptance  of  the  appointment.  It  was  also  decided,  in 
other  cases,  that  where  an  officer  is  promoted  and  the  commission 
specifies  that  it  is  to  take  effect  from  an  antecedent  date,  he  is  entitled 
So  the  pay  of  the  superiour  grade  from  such  antecedent  date,  without 
regard  to  the  exact  nature  of  the  duty  performed  by  him  in  the  interme- 
diate time.  (Lieut.  Jenkins'  case,  September,  1836.) — Comptroller's 
Decisions  No.  28. 

Conscripts  will  be  paid  from  the  date  of  their  departure  from  home 
for  the  camp  of  instruction.  Troops  raised  by  the  States  under  requi- 
sitions made  on  them  by  the  Confederate  States  government  will  be 
paid  from  the  date  of  their  assembling  at  the  rendezvous  for  service, 
being  already  enlisted,  or  from  the  date  of  the  enlistment,  if  that 
takes  place  at  the  rendezvous. — Par.  IF,  General  Orders  A.  &f  I.  G.t 
1862,  No.  50. 

There  is  no  law  authorizing  a  lieutenant,  while  in  command  of  a 
company,  to  claim  the  pay  of  a  captain.  To  entitle  an  officer  to  the 
pay  of  a  higher  grade,  he  must  be  actually  appointed  to  that  grade, 
and  not  merely  assigned  to  its  command.  Pay  follows  the  commis- 
sion, and  not  the  duty  performed. —  Comptroller's  Decisions  JVo.  57. 

An  Act  to  increase  the  Compensation  of  the  JVbn-  Commissioned  Officers  and 
Privates  in  the  Army  of  the  Confederate  States. 
The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
from  and  after  the  passage  of  this  Act,  the  pay  of  the  non-commis- 
sioned officers,  privates  and  musicians  of  the  army  of  the  Confederate 
States  be  and  the  same  is  hereby  increased  seven  dollars  per  montk 
for  the  period  of  one  year  from  the  passage  of  this  Act.  [Ap- 
proved June  9th,  1864.]  N 

An  Act  to  graduate  the  pay  of  General  Officers, 
The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  pay  of  a  General  shall  be  five  hundred  dollars  per  month;  that  of 


28    EXTRA,  PAY  AND  PAY  ON  DETAILED  SERVICE. 

a  Lieutenant  General  four  hundred  and  fifty  dollars  per  month ;  and 
'that  of  a  Major  General  three  hundred  and  fifty  dollars  per  month; 
that  a  General  commanding  an  army  in  the  field  shall  receive,  in  ad- 
dition to  the  said  sum  of  five  hundred  dollars  per  month,  one  hundred 
dollars,  and  a  Lieutenant  General,  a  Major  General  and  a  Brigadier 
General  shall,  whilst  serving  in  the  field,  each  receive  fifty  dollars 
per  month,  in  addition  to  the  sum  herein  allowed,  whilst  so  serving; 
and  all  laws  allowing  additional  compensation  for  commanding  a 
separate  army  in  the  field,  be  and  they  are  hereby  repealed.,  except  as 
herein  provided;  and  that  this  Act  shall  be  in  force  for  one  year  and 
uo  longer..  [Approved  June  10th,  1864.] 
An  Act  to  pay  Officers,  Non-Comi&issioncd  Officers  ami  Privatts  not  legally 

mustered  into  the  service  of. the   Confederate  Slates,  for  services  actually 

performed. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
all  officers,  non-commiasioued  officers  and  privates,  of  any  legally 
constituted  military  organization  which  may  have  been  actually  re- 
ceived into  the  service  of  the  Confederate  States  by  any  General 
officer  thereof,  but  were  never  legally  mustered  into  service  in  conse- 
quence of  the  loss  of  the  muster  rolls  of  such  military  organization, 
shall  be  entitled  to  receive  pay  from  the  time  they  were  so  received: 
Provided,  the  fact  of  their  having  been  so  received  into  the  servi«e 
and  the  time  they  served  is  duly  proved  to  the  satisfaction  of  the  Sec- 
retary of  War,  under  rules  to  be  prescribed  by  him.  [Approved 
May  1st,  1863.] 

Payments  upon  company  rolls  will  be  made,  when  practicable,  at 
the  end  of  every  two  months — as  January  and  February,  March  and 
April,  etc.  In  no  instance  must  a  company  be  paid  to  a  date  includ- 
ing a  fractional  part  of  a  month,  unless  discharged. —  General  OrderSj 
A.  Sf  I.  G.tJfo.  19,  1862. 


EXTRA  PAY  AND  PAY  ON  DETAILED  SERVICE. 

No  officer  can  be  allowed  extra  pay  for  more  than  one  service  at 
the  same  time. —  Comptroller's  Decisions,  JVo.  58. 

An  Act  to  provide  Compensation  for  Officers  who  may  heretofore  have  per- 
formed Staff  Duty  under  Orders  of  their  Superior  Officers. 

The  Congress  of  the  Confederate  States  of  America  do  ftnart,  That 
when  any  officer  or  private  of  any  legally  constituted  military  organi- 
zation may  have  heretofore,  by  order  of  his  proper  superior  officer,  per- 
formed any  staiF  duty  appropriate  to  such  command,  he  shall  be  enti- 
tled to  receive  pay  for  the  tim8  he  was  so  engaged  in  the  discharge  of 
such  duties  : 'provided,  that  there  was  not  then  present  fit  for  duty, 
any  officer  duly  appointed  for  the  discharge  of  the  same.  [Approved 
February  11th,  1864.] 

The  term  "  compensation,"  has  generally  been  regarded  as  equivalent 


EXTRA  PAY  AND  FAY  ON  DETAILED  SERVICE.         29 

to  the  word  "pay"  or  "salary,"  and  -as  not  including  "  lotions"  and 
other  M  allowances." — Comp.  Decisions,  Jvb.  68. 

The  United  States  acts  of  March  3d,  1839,  and  3d  March,  1842,  for- 
bid any  person  whose  salary,  pay  or  emolument,  is  fixed  by  law,  to 
receive  any  extra  allowance  or  compensation,  in  any  form  whatever, 
for  the  performance  of  any  public  service,  unless  the  same  be  author- 
ized bylaw. — /&.,  JVb.  69. 

"  Extra  duty  men"  are  allowed  25  cents  per  day  when  employed  as; 
laborers  or  teamsters,  and  40  cents  per  day  as  mechanics,  for  the  per- 
formance of  "constant  labor  of  not  less  than  ten  days."— Army  Reg, 
Par.  882. 

The  obvious  construction  of  paragraph  882,  of  the  Regulations  is, 
that  the  lower  rate  of  extra  pay  viz  :  twenty-five  cents  per  day  is  in- 
tended for  the  lower  grade  of  employees,  "laborers  and  teamsters,"  and 
the  higher  raio  of  forty  cents  per  day  is  intended  for  the  higher  grades 
of  "  mechanics"  and  other  skilled  persons,  under  which  designation 
Druggists  and  Clerks,  must  come. — Comp.  Decisions,  JVb.  25. 

Enlisted  men  detailed  from  the  line  for  extra  service  under  the  di- 
rection of  an  officer  of  the  ordnance  bureau,  are  allowed  forty  cents 
per  day. — Army  Reg.,  P.  1275. 

Agreeably  to  Act  of  Congress,  approved  Oct.  9th,  1862,  every  man 
detailed  as  a  shoemaker,  will  bo  entitled  to  receive,  in  addition  to  his 
extra  duty  pay,  thirty-five  cents  for  each  pair  of  shoes  made  by  himi,. 
—General  Orders  A.  &c  I-  G-,  JVb.  90,  Par.  IV. 

Adjutant  and  Inspector  General's  Office, 
Richmond,  June  4,  1863. 
GENERAL  ORDERS,  ) 
No.  75,  $ 

I.  The  following  Act  of  Congress  concerning  compensation  to  de- 
tailed men,  and  the  instructions  of  the  War  Department  in  regard 
thereto,  are  published  for  the  information  and  direction  of  all  con- 
cerned : 

"1;  The  Congress  of  the  Confederate  States  if  America  do  enact,  That 
non-commissioned  officers,  musicians  or  privates,  when  employed  on 
detached  or  detailed  service  by  the  departmental  or  other  commander 
of  a  district,  or  under  the  direction  of  any  of  the  military  bureaux, 
instead  of  the  compensation  now  allowed,  may  be  allowed  the  sum  of 
not  more  than  three  dollars  per  day,  in  lien  of  rations  and  all  other 
allowances,  upon  the  recommendation  of  the  officer  immediately  in 
charge  of  such  men,  with  the  approval  of  the  commander  or  other 
chief  of  bureau,  as  the  case  may  be,  and  the  sanction  of  the  Secre- 
tary of  War. 

"  2.  This  act  shall  remain  in  Force  for  one  year  from  the  first  day  of 
January,  eighteen  hundred  and  sixty-three."  [Approved  May  lst^ 
1863.] 

II.  I.  Detailed  men  in  the  service  of  the  several  military  bureaux, 
other  than  the  clerks  described  in  Act  No.  52  (clerks  employed  in  pub- 


30    EXTRA  PAY  AND  PAY  ON  DETAILED  SERVICE. 

lie  offices  in  the  city  of  Richmond,  by  reason  of  physical  disability,) 
will  be  allowed  such  sura  per  day  in  lieu  of  rations  anil  all  other  al- 
lowances, not  exceeding  three  dollars,  as  may  be  recommended  by 
the  officer  in  charge  of  such  detailed  men,  and  approved  by  the  chief 
of  bureau. 

2.  The  maximum  allowance  of  three  dollars  will  be  paid  only  to 
the  class  of  detailed  men  serving  at  posts  or  stations  without  troops, 
or  in  counties  and  towns,  or  government  work-shops. 

3.  The  rate  of  allowance  to  men  serving  in  the  field  as  clerks  or 
detailed  men,  at  head  quarters,  or  on  duty  in  the  quartermaster's,  ord- 
nance, engineer,  commissary  or  medical,  mining  and  nitre  depart- 
ments, will  be  established  at  such  sums  per  diem  as  may  be  recom- 
mended by  the  officer  in  charge  of  such  men,  and  approved  by  the 
commanding  General.  These  rates  will  not  exceed  $1  25  per  diem, 
except  in  special  cases  of  service  in  the  departments  above  mentioned, 
when  a  greater  rate  may  be  authorized  by  the  chiefs  of  bureaux,  upon 
the  approval  of  the  commanding  General, 

4.  The  extra  compensation  allowed  by  the  foregoing  act  will  be 
paid  to  detailed  men  by  the  departments  in  which  they  are  respec- 
tively employed,  except  medical  departments,  upon  such  rolls  as  may 

.  be  prescribed  ;  except  that  payments  by  the  quartermaster's  depart- 
ment will  be  made  upon  rolls  according  to  Form  No.  3,  Regulations 
of  the  Quartermaster's  Department.  Such  payments  will  be  in  lull 
of  all  payments  and  allowances  heretofore  paid  and  allowed  to  sol- 
diers, except  their  monthly  pay*  Payments  in  the  medical  depart- 
ment will  be  made  as  now,  by  quartermasters. 

5.  Shoemakers  detailed  under  the  provisions  of  the  Act  of  Oct.  9th, 
2862,  who  may  receive  the  per  diem  allowance,  in  lieu  of  rations  and 
other  allowances  authorized  by  the  act  of  May  1st,  1863,  will  also  be 
entitled  to  the  compensation  of  thirty-five  cents  per  pair  for  shoes 
manufactured  by  them,  authorized  by  the  said  Act  of  Oct.  9,  18G2. 

6.  All  payments  to  detailed  men  under  the  Act  of  May  1st,  1863, 
will  be  made  from  the  first  day  of  January,  1863,  and  will  not  be  con- 
tinued beyond  the  3lst  of  December,  1863;  but  no  payment  shall  be 
made  to  those  who  have  been  detailed  heretofore,  "without  pay  and 
allowance  as  soldiers."  From  and  after  3Jst  May  payments,  to  such 
men  will  be  made  under  this  act. 

7.  The  approval  of  the  chiefs  of  bureaux  and  the  sanction  of  the 
Secretary  of  War,  required  by  the  above  recited  Act  of  Congress,  will 
not  be  necessary  in  each  particular  case  of  detail;  bat  each  bureau 
may,  with  the  approval  of  the  Secretary  of  War,  prescribe  genera! 
regulations  for  the  payment  of  the  different  classes  of  detailed  men 
in  their  respective  employments. 

fiy  order,  S.  COOPER, 

Jldfalar\l  and  Inspector  General. 


EXTRA  PAY  AND  PAY  OTV  DETAILED  SERVICE.  31 

The  act  of  May  1st,  18G3,  allowing  compensation  not  to  exceed  $3 
per  day  in  lieu  of  rations  and  allowances,  seems  intended  to  apply  to 
men  employed  by  the  commander  of  a  department  or  district,  or  in  some 
military  bureau,  on  "the  recommendation  of  the  officer  in  charge  of 
such  men,  and  the  approval  of  the  commander,  or  chief  of  bureau, 
with  the  sanction  of  the  Secretary  of  War."  This  employment  of 
detailed  men  contemplated  by  the  act,  U  generally  considered  to  be 
that  of  clerks  and  ski  led  mechanics. —  Comp.  Decisions. 

The  pay  and  allowances  of  men  detailed  for  work,  (except  govern- 
ernment  work)  will  cease  during  such  detail,  and  in  lieu  thereof  full 
wages  will  be  paid  them  by  the  persons  or  parties  to  whom  they  are 
ordered  to  report. —  General  Orders  A.  8r  I.  G.,  No.  149, 1863. 

Jin  Jlcl  to  provide  for  the    Compensition  of  Non- Commissioned   OJiccrs, 
Soldiers,  Sailors   and  Marines  on   detailed  service. 

Sec  1.  The  Congress  of  the  Confederate  States  of  America  do  enact, 
That  all  persons  detailed  from  the  army,  or  after  enrollment  for  military 
service,  or  from  the  navy  or  marine  corps,  for  special  duty  or  extra 
duty,  shall  be  allowed  to  receive  their  regular  pay,  rations  and  allow- 
ances, as  if  they  were  performing  service  in  the  field. 

Sec.  2.  That  all  such  detached  or  detailed  men  shall  be  allowed,  in 
addition,  not  exceeding  two  dollars  per  day,  and  compensation  for  all 
extra  work,  or  for  any  uncommon  skill  or  industry  displayed  in  the 
performance  of  duties  to  which  they  may  be  assigned,  in  proportion 
to  the  value  of  such  extra  labor  or  uncommon  skill  or  industry, 
whether  it  be  in  performing  an  unusual  amount  of  work  within  the 
usual  hours  of  labor,  or  work  performed  beyond  the  usual  hours,  or 
extraordinary  skill  and  superiour  workmanship  displayed  in  the  exe- 
cution of  such  duties;  the  value  of  said  extra  labor,  or  .uncommon 
skill  or  industry,  to  be  determined  by  the  officer  or  superintendent  un- 
der whose  immediate  direction  said  "detached  or  detailed  service  may 
be  performed,  subject  to  the  approval  of  the  Secretary  of  War  or 
Navy.  The  additional  compensation  provided  in  this  sec-tion  shall  be 
the  same  for  both  the  War  and  Navy  Departments,  under  certain  rules 
to  be  prescribed  by  the  President. 

Sec.  3.  That  all  non-commissioned  officers,  musicians,  privates, 
sailors  or  marines,  detailed  to  government  contractors,  shall  be  so  de- 
tailed without  pay  and  allowances,  but  shall  be  compensated  for  their 
services  by  wages  received  from  said  contractors,  under  rules  to  be 
prescribed  by  the  Secretary  of  War  or  of  the  Navy.  [Approved  June  - 
9,  1864.] 

The  rate  of  pay  allowed  to  certain  detailed  men  it) 
the  city  of  Richmond  is  regulated  by  special  acts  of 
Congress  on  that  subject, 


."2 


TABLE  OF  THE  DAILY  FAY  OF  THE  AEMY. 


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MODE  OF  CALCULATING  PA^i  .  33 


MODE  OF  CALCULATING  PAY. 

When  a  soldier  or  seaman  serves  a  full  month  and  the  fraction  of  an- 
other month,  he  is  to  be  paid  for  the  full  month  (whether  it  be  February 
or  May,)  as  a  month  of  30  days,  and  for  as  many  days  as  he  has  served 
in  the  other  month,  calculated  at  the  same  rate  of  30  days  to  the 
month,  according  to  the  regular  pay  tables.  For  instance,  if  a  man 
serves  all  February  and  to  the  12th  of  March,  he  is  to  be  paid  fc  a 
month  of  30  days  in  February  and  for  12  days  in  March,  the  day  he 
enlists  and  the  day  he  is  discharged  being  always  included,  whether  he 
leaves  at  eight  in  the  morning  or  at  eightin  the  evening.  If  he  serves 
less  than  a  month  he  is  to  be  paid  for  every  day  he  serves  at  the  above  cal- 
culation-rate of  the  pay  tables,  allowing  30  days  to  the  month.  For 
instance,  if  he  serves  from-  June  25th  to  July  5th,  he  is  to  be  paid  for 
six  days  in  June  and  five  in  July,  or  if  from  the  S5th  of  May  to  5th 
June,  his  pay  is  for  seven  days  in  May  and  five  in  June,  or  if  he  serves 
altogether  1U  days,  the  calculation  is  simply  (at  $15  per  month,)  as  30 
days  are  to  $15,  so  are  10  days  to  $5. — Comptroller's  Decisions. 


BOUNTY. 

ACTS    AND    ORDEES. 

Sec.  1  of  Act  of  Congress,  No.  306,  Dec.  11th,  1861, 
grants  bounty  of  fifty  dollars  "to  all  privates,  musicians 
and  non-commissioned  officers  in  the  Provisional  Army 
who  shall  serve  continuously  for  three  years  or  for  the 
war,  to  be  paid  at  the  following  times,  to  wit:  To  all 
now  in  the  service  for  twelve  months,  to  be  paid  at  the 
time  of  volunteering  or  re-enlisting  for  the  next  two  en- 
suing years  subsequent  to  the  expiration  of  their  present 
term  of  service.  To  all  now  in  the  service  for  three 
years,  or  the  war,  to  be  paid  at  the  expiration  of  their 
first  year's  service.  To  all  who  may  hereafter  volun- 
teer or  enlist  "for  three  years,  or  for  the  war,  to  be  paid 
at  the  time  of  entry  into  service." — See  GenH  Orders 
No.  1,  A.Sf  1.  G.,  Jan.  1st,  1862. 

By  3d  Sec.  of  Act  of  January  28th,  1862,  No.  356, 
bounty  of  fifty  dollars  is  allowed  to  volunteer  recruits 
for  companies  for  three  years  or  the  war,  under  General 
Orders  No.  G,  A.  &  t.  G.,Feb.  12th,  1862. 


34 


BOUNTY — ACTS  AND  ORDERS. 


Act  No.  413,  Feb.  17th,  1862,  fixes  the  date  at  which 
bounty  is  payable  to  be  "as  soon  as  the  volunteer  enti- 
tled thereto  shall  have  been  sworn  into  the  Confederate 
service,  and  shall  have  been  pronounced  by  any  Sur- 
geon o/  Assistant  Surgeon  of  the  Confederate  States, 
after  inspection,  as  being  fit  and  able  to  do  military 
service. 

Sec.  7  of  Act  of  April  16th,  1862,  "  To  further  pro- 
vide for  the  public  defence,''''  provides  "That  all  soldiers 
now  serving  in  the  army  or  mustered  in  the  military- 
service  of  the  Confederate  States,  or  enrolled  in  said 
service  under  the  authorities  heretofore  issued  by  the 
Secretary  of  War,  and  who  are  continued  in  the  service 
by  virtue  of  this  Act,  who.  have  not  received  the  bounty 
of  fifty  dollars  allowed  by  existing  laws,  shall  be  enti- 
tled to  receive  said  bounty." — General  Orders  No.  30, 
A.  fy  I.  G.,  April  28th,  1862,  and  No.  82,  Nov.  3d, 
1862. 

By  Act  No.  32  of  Oct.  11th,  1862,  the  Act  of  Dec. 
11th,  1861,  "providing  for  the  granting  of  bounties 
and  furloughs  to  privates  and  non-commissioned  offi- 
cers in  the  Provisional  Army,"  is  so  amended  "as  to 
secure  -to  all  soldiets  and  non-commissioned  officers  who 
shall  have  entered  the  service  o.f  the  Confederate  States 
for  three  years  or  during  the  war,  the  bounty  of  fifty 
dollars  as  therein  provided,  although  such  soldier  or 
non-commissioned  officer  may  have  been  killed  in  battle, 
died,  or  been  honorably  discharged  befoi-e  the  expira- 
tion of  the  first  year's  service  of  his  term,  to  be  paid 
as  other  arrearages." — General  Orders  No.  93,  A.  fy 
1.  G.,  Nov.  22d,  1862. 

Sec.  3d  of  the  "Act  to  organize  forces  to  serve  during 
the  war,"  approved  Feb.  17th,  1864,  provides  "That 
at  the  expiration  of  six  months  from  the  1st  day  of 
April  next,  a  bounty  of  one  hundred  dollars  in  a  six 
per  cent  government  bond,  which*the  Secretary  of  the 


TO    WHOM    ALLOWED.  6o 

Treasury  is  hereby  authorized  to  issue,  shall  be  paid  to 
every  non-commissioned  officer,  musician  and  private 
who  shall  then  be  in  the  service,  or  in  the  event  of  his 
death  previous  to  the  period  of  such. payment,  then  to 
the  person  or  persons  who  would  be  entitled  by  law  to 
receive  the  arrearages  of  his  pay;  but  no  one  shall  be  en- 
titled to  the  bounty  herein  provided  who  shall,  at  any 
time  during  the  period  of  six  months  next  after  the  said 
first  day  of  April,  be  absent  from  his  command  without 
leave." — General  Orders  No.  27,  A.  fy  1.  G.,  March 
2d,  1864. 

From  and  after  the  1st  day  of  October  next,  final 
statements  of  deceased  soldiers  must  show  whether  they 
are  entitled  to  or  have  received  the  bounty  bond  under 
the  Act  of  Feb.  17th,  1864. 

"Where  the  rolls  show  that  pay  and  clothing  have 
been  received  by  the  soldier,  and  no  mention  is  made  of 
bounty  on  any  rolls,  (either  bounty  or  pay,)  nor  any 
eyiden.ce  can  be  found,  from  certificates  or  otherwise, 
that  bounty  has  been  paid,  it  may  be  taken  for  granted 
that  it  has  not  been  paid,  and  may  be  allowed  accord- 
ingly »" — Comptroller's  Decisions,  No.  39. 

Bounty  being  a  bonus  or  reward  for  volunteering  or 
enlisting,  is  vested  in  the  soldier  by  the  enlistment, 
or  "by  Act  of  Congress  conferring  it  after  his  enlistment, 
and  the  right  to  it  cannot  be  affected  by  future  promo- 
tion before  the  payment. 

TO    WHOM    ALLOWED. 

Under  the  decisions  of  the  Comptroller  of  the  Con- 
federate States,  in  conformity  with  above  Acts,  bounty 
is  allowed  in  cases  of  deceased  soldiers — 

1st.  To  all  enlisted  men  who  originally  volunteered 
for  three  years  or  the  war,  either  before  or  after  the  16th 
of  April,  1862.  And  this  is  held  to  include  all  enlisted 
men  who  have  volunteered  in  accordance  with   orders 


36  COMMUTATION  FOR  TRANSPORTATION,  tC. 

from  the  War  Department  since  the  passage  of  any  of 
the  acts  of  conscription. 

2d.  To  ail  twelve  months'  men  who  re-enlisted  un- 
der the  Act  of  Dec.  11th,  1861. 

3d.  To  all  enlisted  men  who  were  continued  in  ser- 
vice by  Act  of  16th  April,  1862. 

TO    WHOM    NOT    ALLOWED. 

1st.  To  commissioned  officers  enlisted  as  such. 

2d.  To  men  other  than  for  three  years  or  the  war, 
who  did  not  re-enlist  under  Act  of  December  11th, 
1S61,  or  who  were  not  held  in  service  by  Act  of  April 
16th,  1862.  This,  of  course,  excludes  from  bounty 
all  twelve  months'  men  who  died  previous  to  Dec.  11th, 
1861,  and  those  also  who  did  not  re-enlist  and  who  died 
after  Dec.  11th,  1861,  and  before  April  16th,  1862. 

3d.  To  conscripts.  "Bounty  has  always  been  re- 
garded as  the  bonus  or  reward  for  volunteering  or  enlist- 
ing into  the  military  or  naval  service;"  and  "there  is  no 
law,  and  no  just  conclusion  of  reason,  that  seems 
to  allow  bounty  to  conscripts,  already  enrolled  as  such, 
whether  they  have  selected,  or  not,  one  branch  of  the 
service,  or  one  'company  in  preference  to  another." 
"The  13th  Sec.  of  the  Conscript  Act  (April  16fh,  1862) 
permits  all  persons  (simply  as  a  favor)  to  volunteer  into 
companies  then  in  the  service,  previously  to  their  being 
made  conscripts  by  that  Act,  and  being  as  such  en- 
rolled. In  such  cases,  if  they  shall  so  volunteer,  they 
become,  of  course,  entitled  to  bounty." — Comptroller's 
Decisions,  No.  35. 

4th.  To  negro  musicians. 


COMMUTATION     FOR    TRANSPORTATION    IN 
LIEU  OF  FURLOUGH. 

The  2d  Sec.  of  Act  No.  306,  of  Dec.  11th,  1S01, 
grants  "furloughs,  not  exceeding  sixty  day's,  with  trans- 
portation home  and  back,  to  all  twelve  months'  men 
now  in  service,  who  shall,  prior  to   the  expiration  of 


COMMUTATION    FOR    TRANSPORT ATlON,    &.C.  37 

their  present  term  of  service,  volunteer  or  enlist  for  the 
next  two  ensuing  years,  subsequent  to  the  expiration  of 
their  present  term  of  service,  or  for  three  years  or  the 
war,"  and  provides  "that  the  commutation  value,  in 
money,  of  the  transportation  herein-above  granted,  shall 
be  paid  to  each  private,  musician  or  non-commissioned 
officer  who  may  elect  to  receive  it,  at  such  time  as  the 
furlough  itself  would  otherwise  be  granted." — General 
Orders  No.  1,  A.  fy  I.  G.,  Jan.  1st,  1862. 

By  the  "Conscript  Act"  of  April  16th,  1S62,  the 
same  right  was  extended  to  all  men  who  were  retained 
in  the  service  by  the  provisions  of  said  Act. — See  Gen- 
eral Orders  Nos.  30  and  82,  A.  4*  1.  G.,  April  28th 
and  Nov.  3d,  1862. 

#;■  #  *  «The  above  Acts  (Dec.  11th,  1861,  and 
April  16th,  1862,)  only  refer  to  re-enlisted  men,  and 
seem  to  intend  this  furlough  (or  commutation)  as  a  re- 
ward for  re-enlisting  or  a  compensation  for  conscrip- 
tion" of  those  retained  in  service  by  Act  of  April  16th, 
1862. —  Comptroller 's  Decisions,  No.  53. 

"The  Act  of  Dec.  11th,  1861,  entitles  the  soldier  to 
transportation  "home  and  back."  This  obviously  con- 
fers the  right  of  travel  from  the  point  at  which  he  re- 
ceived his  certificate  of  being  so  entitled  to  his  commu- 
tation, or  from  the  place  of  his  death,  (payable  to  his 
heirs  under  Act  of  loth  Feb.,  1862.") — Comptroller's 
Decisions,  No.  27. 

The  place  where  the  soldier  re-enlisted  or  was  con- 
tinued in  service  by  operation  of  law,  is  held  to  be  the 
place  where  he  became  entitled  to  the  furlough  or  trans  - 
portation  therefor,  in  absence  of  evidence  to  the  con- 
trary. Therefore,  if  he  dies  at  home,  on  sick  furlough, 
the  distance  will  be  rated  from  the  place  of  re-enlist- 
ment, &c. 

The  right  to  the  commutation  for  transportation  in 
lieu  of  furlough  vested  in  enlisted  men  who  were  held 


38  COMMUTATION    FOR    TRANSPORTATION,    &.C. 

in  service  by  the  Act  of  April  16th,  1862,  at  that  date 
— so  that  death  afterwards,  before  the  re-organization  of 
their  commands,  or  promotion  then,  does  not  affect  the 
right. 

Par.  IV.  General  Orders  No.  31,  A.  &  I.  G.,  March 
19,  1863,  provides  that  "  when  non-commissioned  offi- 
cers, musicians  or  privates,  entitled  to  furloughs  under 
the  Act  of  December  11,  1861,  or  thatof  April  16, 1S62, 
have  died  or  may  hereafter  die,  before  the  receipt  thereof, 
their  personal  representatives  shall  be  allowed  the  com- 
mutation value  of  transportation  from  the  point  where 
such  parties  die  to  their  homes  and  back." 

By  Par.  V.  of  same  orders  it  is  declared  that  promo- 
tion to  a  commissioned  office  before  receiving  this  com- 
mutation does  not  debar  the  soldier  from  right  to  receive 
it,  and  it  is  decided  that  his  representatives  can  claim  it 
if  not  paid  in  his  life  time.  This  is  explained  by  Gen- 
eral Orders  No.  22,  1864,  as  "held  to  apply  to  non-com- 
missioned officers  and  privates  entitled  to  furlough  un- 
der Act  of  Congress  approved  February  7th,  1863. 
Re-elected  officers  are  not  allowed  transportation,  or  com- 
mutation in  lieu  thereof,  under  any  of  the  acts  provid- 
ing furloughs,  bounty  and  transportation  to  persons  re- 
enlisted  or  mustered  into  the  service." 

In  accordance  with  General  Orders  No.  20,  A.  &•  I. 
G.,  Feb.  19,  1863,  the  rate  of  commutation  under  this 
head  is  established  "at  two  and  a  half  cents  per  mile 
for  the  distance  that  the  soldier  would,  if  upon  furlough, 
be  compelled  to  travel  to  and  from  his  home."  By  Reg- 
ulations for  the  Quartermaster's  Department,  Par.  42, 
"mileage  is  computed  by  the  shortest  mail  route,  and 
the  distance  by  the  General  Post  Office  book.  When 
the  distance  cannot  be  so  ascertained,  it  shall  be  reck- 
oned subject  to  the  decision  of  the  Quartermaster  Gen- 
eral." The  "Table  of  Distances,"  embraced  in  this 
work.  p.  4,  in  recognized  as  official;  and  by  finding 


COMMUTATION    FOR    CLOTHING.  39 

from  it  the  distance  between  two  points  given  nearest 
to  the  places  from  which  and  to  which  the  soldier  is 
entitled  to  transportation,  and  adding  the  minor  dis- 
tance to  each  extreme,  the  total  distance  can  be  accu- 
rately ascertained. 

The  Act  of  Congress  approved  February  7,  1863* 
extended  in  General  Orders  A.  &  I.  G.,No.  108,  Aug. 
4,  1863,  providing  "  that  non-commissioned  officers  and 
privates  who  have  been  mustered  into  service  for  the 
war,  and  to  whom  furloughs  may  be  granted  for  noj 
more  than  sixty  days,  shall  be  entitled  to  transportation 
home  and  back,"  &c,  is  held  to  grant  transportation 
only  in  kind,  upon  actual  furlough ,  to  the  living  sol- 
dier. It  provides  for  no  commutation  thereof,  and  no 
benefit  therefor  accrues  to  his  representatives  after  his 
death. 

Transportalion  allowed  to  furloughed  sick  and  wound- 
ed officers  or  soldiers  must  also  be  in  kind,  and  repre- 
sentatives are  not  entitled  to  commutation  therefor  if 
not  received  in  kind. 


COMMUTATION    FOR    CLOTHING. 

Volunteers,  accepted  under  the  Act  of  March  6, 1861, 
No.  48,  were  "required  to  furnish  their  own  clothes," 
and  sec.  4  of  same  Actprovides  that  "instead  of  cloth- 
ing, every  non-commissioned  officer  and  private  in  any 
company  shall  be  entitled,  when  called  into  actual  ser- 
vice, to  money  in  a  sum  equal  to  the  cost  of  clothing  of 
a  non-commissioned  officer  or  private  in  the  regular 
army  of  the  Confederate  States  of  America."  Act  No. 
52,  of  same  date,  applies  to  the  regular  army  and  pro- 
vides for  the  issue  to  the  troops  of  a  yearly  allowance  of 
clothing,  the  quantity  and  kind  to  be  established  by  reg- 
ulations from  the  War  Department.— (See  Army  Regu- 
lations, 1096.) 

The  Act  of  Congress  of  March  6,  1861,  No.  48,  was 
amended  by  Act  of  May  21,1861,  No.  153,  so  "that  there 


40  COMMUTATION    FOR    CLOTHIN'O. 

shall  be  allowed  to  each  volunteer,  to  be  paid  to  him  on 
the  first  muster  and  pay  roll  after  being  received  and 
mustered  into  the  service  of  the  Confederate  States, 
the  sum  of  twenty-one  dollars  in  lieu  of  clothing  for 
six  months,  and  thereafter  the  same  allowance  in  money 
at  every  subsequent  period  of  said  service  for  six  months, 
in  lieu  of  clothing."  This  was  subject  to  deductions 
for  clothing  received  in  kind,  and  stoppages  on  the  mus- 
ter roils,  &c.  The  Act  of  August  30,  1SGJ,  increased 
the  amount  of  this  allowance  to  twenty- five  dollars. 

By  decision  of  the  Secretary  of  War  it)  a  circular 
from  the  Q,.  M.  General,  Sept.  30,  1861,  "volunteers 
who  have  received  the  twenty-one  dollars  commutation 
money  for  clotfiing  under  the  Act  of  Congress,  passed 
May  21st,  1861,  are  entitled  to  the  additional  $4.00  al- 
lowed by  Act  of  Aug.  30,  1861 ." 

The  Act  of  Oct.  8, 1862,  repealing  former  acts  on  this 
subject,  was  extended  by  General  Orders  No.  100,  A.  & 
I.  G.,  Dec.  8,  1862,  as  follows: 

I.  The  following  Act,  and  Regulations  in  reference  thereto,  are  pub- 
lished for  the  information  of  all  concerned  : 

An  Act  to  repeal  the  law  authorizing  Commutation  for  Soldiers'  Clothing 
and  to  require  Clothing  to  be  furnished  hy  the  Secretary  of  War  in  kind. 
The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
so  much  of  the  existing  law  as  provides  commutation  for  clothing  to  the 
soldiers  in  the  service  of  the  Confederacy,  be,  and  the  same  is  hereby  re- 
pealed; and  hereafter,  the  Secretary  of  War  shall  provide  in  kind  to  the 
soldiers  respectively,  the  uniform  clothing  prescribed  by  the  Regulations 
of  the  Army  of  the  Confederate  States.  And  should  any  balance  of  cloth- 
ing be  due  to  the  soldier  at  the  end  of  the  year,  the  money  value  of  such 
balance  shall  be  paid  to  such  soldier,  according  to  the  value  of  such 
clothing,  fixed  and  announced  by  order  of  the  War  Department. 
[Approved  October  8,  1862.] 

II.  In  accordance  with  the  above  Act  of  Congress,  no  payment  of 
commutation  for  clothing  will  be  made  for  a  period  extending  beyond 
October  8th,  1862.  When  payment  of  said  allowance  has  been  made 
prior  to  the  promulgation  of  this  Order,  for  a  term  which  will  not 
expire  until  after  the  date  of  this  Act,  issues  of  clothing  in  kind  will 
be  made,  to  commence  at  the  end  of  such  period.  Where  it  has  not 
been  so  paid,  clothing  will  b«  furnished  from  the  8lh  October,  1862. 


COMMUTATION    FOK    CLOTHING. 


4L 


III.  A  soldier  is  allowed  the  uniform  clothing  stated  in  the  follow- 
ing table,  or  articles  thereof  of  equal  value.  When  a  balance  is  due 
him  at  the  end  of  the  year,  he  will  be  allowed  the  money  value 
thereof,  as  herein  set  forth  ;  to  b«  paid  him  upon  the  muster  and  pay 
roll  of  his  company.  When  he  shall  have  drawn  clothing  in  excess 
of  the  amount  allowed,  it  will  be  charged  against  him  upon  the  mus- 
ter and  payroll  of  his  company.  If  discharged  before  the  expiration 
of  the  year,  and  he  shall  not  have  been  furnished  with  clothing  in 
kind,  or  paid  commutation  thereof,  for  the  period  of  service  rendered 
since  the.  8th  October,  1862,  he  will  be  entitled  to  receive  the  money 
value  of  the  clothing  allowed,  in  proportion  to  such  period  of  service. 


CLOTHING. 


FOR    THREE  YEARS. 


1st.        2d.        3d. 


Ph 


Cap,  complete 

Cover 

Jacket, 

Trowsers . 

Shirt 

Drawers, 

Shoes,  pairs, 

Socks,  pairs, 

Leather  stock 

Great  coat, 

Stab'e  frock  (for  mounted  men), 

Fatigue  overall    (for    engineers   and 

Ordnance,) 

Blanket, 


#2 


00 
38 
12  00 


9  00 
3  00 
3  00 

6  00 

1  00 
25 

25  00 

2  00 

3  00 

7  50 


-General  Orders,  A.  &  I.  G.,  No.  146,  Nov.  9,  18633 
regulates  the  value  of  clothing  as  follows: — 

''I.  The  subjoined  statement  of  the  cost  of  clothing  for  the  army 
is  published  for  the  information  and  guidance  of  all  concerned: 

Statement  ef  the  cost  of  Clothing  for  the  Army  of  the  Confederate  States, 
for  the  year  commencing  January  1st,  1864. 

Cap  complete, $  2  00 

Cover, 38 

Jacket, , 14  <0 

Trowsers,...., ; 12  00 

Shirt, '. 3  00 

Drawers, 3  00 

Shoes,  pairs, 10  00 

Socks,  pairs, 1  00 

Leather  stock, 25 

Great  coat, ." ; 25  00 

Stable  frock  (for  mounted  mer>) 2  00 

Fatigue  overall  (for  eng'rs  and  ord.), 3  00 

Blanket,... , 10  00 


42  COMMUTATION    FOR    CL0TIIIXO. 

II.  From  the  time  this  takes  eflect,  and  until  further  orders,  soldiers 
will  be  charged  and  credited  on  account  of  clothing  to  which  they  are 
entitled,  as  provided  in  General  Orders  No.  100,  last  series,  al  these 
rates,  and  not  at  invoice  prices  " 

Par.  Ill,  General  Orders  No.  13,  A.  &.  T.G.,  Febru- 
ary 3,  1864,  directs  that  "  Hereafter  the  articles  of  cloth- 
ing issued  during  the  year  will  be  stated  opposite  the 
name  of  each  soldier  upon  the  muster-roll  of  his  com- 
pany, at  the  annual  settlement  directed  in  General  Or- 
ders No.  100,  Dec.  8,  1862. 

The  practice  in  allowing  claims  for  commutation  for 
clothing  due  to  deceased  soldiers  under  the  foregoing 
laws,  orders,  &c,  is,  as  general  rules,  as  follows: 

1st.  Where  the  soldier  enlisted  for  a  period  of 
twelve  months  or  more,  and  died  previous  to  8th  Oct'br, 
1S62,  he  is  allowed  twenty-five  dollars  for  every  period, 
and  for  any  fractional  period,  of  six  months  of  his 
service  for  which  he  did  not  receive  clothing  or  commu- 
tation therefor.  In  this  case  a  fraction  of  six  months  is 
not  counted  pro  rata,  but  the  twenty-five  dollars  is  to 
be  considered  as  vested  in  advance;  and  if  the  soldier 
lived  only  a  single  day  into  the  last  six  months,  he  is 
allowed  for  the  whole  period,  (e.  g.)  If  the  soldier  is 
entitled  to  commutation  for  clothing  from  January  1st 
to  July  10th,  1862,  beingvfor  one  period  of  six  months, 
and  for  ten  days  of  another  such  period,  he  is  allowed 
fifty  dollars. 

2d.  Where  the  soldier,  previous  to  8th  October,  1862, 
was  paid  commutation  for  clothing  to  a  period  beyond 
the  date  of  his  death-,  no  pro  rata  deduction  therefor  is 
made  from  his  account.  He  is  entitled  to  the  whole 
though  he  lived  but  one  day  within  the  six  months  for 
which  he  was  paid. 

3d.  Where  the  soldier  was  paid  commutation  for 
clothing  previous  to  8th  October,  1S62,  for  a  period  of 
six  months,  extending  beyond  that  date,  and  dies  with- 


COMMUTATION    FOR    CLOTHING.  43 

in  this  period,  no  deduction  is  made  on  this  account, 
and  he  is  not  entitled  to  any  thing  under  the  clothing 
law. 

4th.  Where  the  soldier  has  died  since  the  8th  of  Oc- 
tober, 1862,  and  commutation  for  clothing  is  due  for 
any  time  previous  to  that  date,  his  account  is  made  up, 
■pro  rata,  for  that  time,  at  the  rate  of  $4.1b§  per  month, 
and  for  the  time  after  that  date  at  the  rate  prescribed  in 
regulations — provided,  the.  amount. so  stated  is  not  less 
than  twenty-five  dollars  for  the  time  from  the  beginning 
of  the  last  six  riionths  period  before  the  8th  of  October, 
1862,  to  the  date  of  his  death,  though  it  may  be  more: 
(e.  g.)  If  A.  dies  November  8th,  1862,  and  his  last  six; 
months  period  began  Sept'r  8th,  1862,  he  receives 
twenty-five  dollars.  But  if  he  dies  January  8th,  1863, 
he  receives — 

From  Sept.  8th  to  Oct.  8th,  1862,  pro  rata,   $  4.16| 
«     Oct.  Sth  to  Jan.  8th,  1863,  90  days  at 

37  cts.  per  day,  33.30 


137.46! 

From  accounts  thus  made  up  the  amount  of  the  value 
of  clothing  in  kind  received  since  8th  October,  1863,  is 
deducted,  as  in  all  other  cases. 

The  rate  per  day,  according  to  the  value  of  clothing 
fixed  by  General  Orders  No.  100,  series  1863,  is,  for 
1st  year  37  cents;  for  2d  year  21  cents;  for  3d  year  23 
cents.  And  where  the  soldier  died  after  Sth  October, 
1862,  and  before  the  1st  January,  1864,  his  account  is 
settled  according  to  these  rates  for  the  number  of  days 
he  lived.  Since  the  1st  of  January,  1 864,  the  rate  is 
according  to  the  value  prescribed  in  General  Orders  No, 
146,  (1863.)  The  valuation  herein,  however,  is  con- 
strued to  apply  to  1st,  2d  and  3d  years  of  actual  service 
under  this  and  previous  orders,  and  to  relate  to  the 
clothing  year,   according  to  valuation,   in  which  the 


44  COMMUTATION   FOR    CLOTHING. 

soldier  may  be  on  the  1st  January,  1864.  For  exam- 
ple: If  the  1st  year  began  October  8th,  1862,  the  rate 
for  that  year  was,  of  course,  37  cents  per  day.  Then 
from  the  Sth  October  to  30th  December,  1863,  as  for  2d 
year  under  former  valuation,  the  rate  would  be  21  cts. 
per  day.  Then  from  1st  January  to  7th  October,  1864, 
the  rate  would  continue  as  for  the  2d  year,  but  would 
be  at  the  increased  valuation  for  this  year,  under  Gen'l 
Orders  No.  146 — i.  e.,  27  cts.  per  day.  Under  this  new 
table  of  valuation,  therefore,  the  rate  per  day  is  45  cts. 
for  the  1st  year;  27  cts.  per  day  for  the  2d  year,  and 
30  cts.  per  day  for  the  3d  year. 

If  the  soldier  was  in  service  on  the  8th  October, 
1862,  his  first  year,  under  the  clothing  law,  begins 
either  then  or  at  the  date  thereafter  to  which  he  was 
paid  commutation  for  clothing  under  previous  laws. 
The  1st  clothing  year  of  soldiers  enlisted  since  Octo- 
ber Sth,  1S62,  begins  at  the  date  of  enlistment. 

5th.  Where  the  enlistment,  previous  to  Sth  October, 
1862,  was  for  a  period  less  than  twelve  months,  the 
allowance  of  commutation  for  clothing  under  the  laws 
prior  to  that  date  is  governed  by  the  rule  established  in 
the  following  case  : 

"  In  the  case  of  Daniel  B.  Richey,  deceased,  private  of  Co.  B.,  7th 
Alabama  Volunteers,  it  was  shown  that  the  deceased  was  recruited 
for  eight  months.  A  question  arose  as  to  whether  deceased  was  enti- 
tled to  commutation  for  clothing  for  twelve  months.  He  was  clearly 
entitled  to  six  months  clothing.  By  a  ruling  of  the  Quartermaster 
General,  volunteers  far  a  less  period  than  six  months,  were  entitled 
to  clothing  at  the  rate  of  twenty-five  dollars  for  six  months.  This 
would  be  $4:16|  cents  per  month. 

«'  It  is  decided  by  the  Comptroller  that  where  it  is  shown  that  a 
soldier  has  enlisted  for  more  than  six  months,  and  less  than  one  year 
he  be  allowed  clothing,  or  commutation  therefor,  for  the  period  over 
six  months,  at  the  rate  of  $4:16|  per  month." — Comptroller's  Decisions. 

"  1st.  When  the  soldier  died  after  the  passage  of  the  Act  of  Sth  October, 
1862,  (which  prohibits  the  future  commutation  of  clothing,  but  allows 
'  any  balance  of  clothing  due  at  the  end  of  the  year,  to  be  paid  for,) 
such  soldier,  if  he  had  not  received  either  his  clothing  or  its  commuta- 
tion, was  entitled  to  the  value  of  such   clothing  to  the  time  of  his 


COMMUTATION   FOR    CLOTHING,  45 

death,  including  the  value  of  clothing  allowedly  that  act,  pro  rala, 
in  proportion  to  the  length  of  time  he  survived  the  said  8th  of  Octo- 
ber, 1862.  That  act  allows  the  soldier  clothing  in  kindj  and  as  he  died 
without  receiving  it,  his  claim  is  clearly  good  for  its  value. 

2d.  If  the  soldier  died  before  the  8th  October,  1862,  his  claim. is,  of 
course,  only  good  for  his  commutation  under  previous  laws. 

3d.  If  the  soldier  died  after  the  8th  October,  and  after  receiving  hi3 
last  six  months  clothing,  (and  his  previous  clothing,)  or  its  commuta- 
tion under  previous  laws,  he  must  be  regarded  as  settled  with,  according 
to  the  contract  under  which  he  enlisted,  and  could  not  be  entitled  to  the 
benefit  of  the  Act  of  8th  October,  1862,  which  only  provides  for  the 
payment  of  any  balance  of  clothing  due  at  the  end  of  the  year.  If  the 
soldier  was  paid  his  commutation  at  the  commencement  of  his  last  six 
months,  (as  has  been  the  usual  practice,)  there  could,  of  course,  be 
no  balance  due  him  which  he  could  claim  under  the  provisions  of  this 
law. 

4th.  Paragraph  1033,  of  the  Army  Regulations,  allows  a  greater 
amount  of  clothing  for  the  first  year,  than  the  two  subsequent  years. 
The  obvious  intention  was  to  require  the  overcoat,  extra  coat,  etc.,  to 
last  through  the  three  years  service.  The  issue  of  clothing  in  kind,  not 
being  specifically  directed  until  October  8th,  1862,  that  date  must  be 
taken  as  the  commencement  of  the  first  year  of  such  issue  (or  its  com- 
mutation,) if  commutation  had  been  previously  paid  up  to  that  time. — 
If  it  had  been  previously  paid  up  to  a  period  beyond  the  8th  of  October, 
the  first  year  (under  that  act,)  would  begin  at  the  end  of  such  period.' ' 
—  Comptroller's  Decisions,  No.  29. 

"  There  seems  to  be  no  reason  why  the  militia,  when  brought  into 
the  Confederate  service,  should  not  be  entitled  to  clothing  or  its  com- 
mutation. The  act  of  March  6th,  1861,  placed  the  militia,  when  called 
jnto  service,  on  the  same  footing,  as  to  pay  and  allowances,  as  other 
soldiers.  The  act  of  August  30th,  1861,  allows  'clothing  for  the  en- 
tire forces  of  the  Confederate  States.'  I  therefore  think  the  militia  are 
entitled  to  the  value  of  clothing  pro  rata,  in  proportion  to  the  time 
for  which  they  are  brought  into  service,  or  have  actually  served, 
equally  with  other  soldiers,  under  the  laws  existing  at  the  time  of  their 
being  brought  into  service,  and  during  their  actual  service." — Comp- 
troller's Decisons,  No.  48. 

"  Where  neither  the  Captain's  certificate  nor  the  Rolls  say  anything 
as  to  clothing,  and  the  clothing  is  clearly  and  obviously  due,  it  should  be 
allowed." — Comptroller's  Decisions. 

In  accordance  with  the  spirit  of  General  Orders  No. 
13,  February  3d,  1864,  and  of  the  laws  to  facilitate  the 
settlement  of  the  claims  of  deceased  soldiers,  when 
company  records  have  been  lost,  or  companies  have 


46  COMMUTATION    FOR   CLOTHING. 

been  deprived  of  their  commanding  officer  by  the  acci- 
dents of  service,  the  commanding  officer  who  certifies 
to  the  final  statement,  can  make  up  the  clothing  account 
of  the  deceased  soldier  from  memory  or  from  satisfac- 
tory information  from  his  comrades — but  must  certify 
the  same  positively. 

Where  the  final  statement  shows  the  fact  and  date  of 
"last  payment,"  and  no  mention  is  made  therein,  or  on 
the  rolls,  of  commutation  for  clothing,  or  value  of  cloth- 
ing received,  the  following  rules  of  settlement  prevail: 

1.  If  deceased  enlisted  and  died  previous  to  October 
8th,  1862,  within  the  first  six  months  of  his  service, 
and  it  is  shown  that  a  payment  of  regular  wages  was 
made  to  him,  it  will  be  presumed  that  he  received  the 
commutation  for  clothing  of  twenty-five  dollars,  due  for 
that  six  months.  So,  also,  if  he  served  longer  than  six 
mouths,  and  the  payment  was  made  in  the  last  period 
of  six  months  within  which  he  died,  it  will  be  pre- 
sumed that  he  was  fully  paid  commutation  for  clothing 
for  every  six  months'  period  of  his  service.  But  the 
commutation  for  clothing  will  only  be  presumed  to  have 
been  paid  for  the  six  months'  period  in  which  the  "last 
payment"  is  shown  to  have  been  made,  together  with 
the  preceding  periods  of  such  service;  so  that  if  de- 
ceased lived  longer  than  the  last  period  of  six  months 
within  which  such  payment  was  made,  commutation  for 
clothing  will  be  allowed  for  each  period  of  six  months 
subsequent  to  the  one  in  which  the  last  payment  ap- 
pears to  have  been  made;  a  fractional  period  being 
*  considered  as  a  whole,  and  the  full  amount  of  twenty - 
five  dollars  being  allowed  therefor. 

*i.  If  deceased  died  after  the  SuV  of  October,  1S62, 
having  enlisted  previous  to  that  date,  and  the  "last  pay- 
ment" was  made  within  a  six  months'  period  expiring 
previous  to  that  date,  or  was  made  before  that  date 
within  a  six  months'   period  expiring  after  that  date, 


COMMUTATION   FOR    CLOTHING.  47 

commutation  for  clothing  will  be  presumed  to  have 
been  paid  for  that  and  any  preceding  six  months'  pe- 
riods, and  commutation  will  be  allowed  for  the  remain- 
ing time,  according  to  the  principles  heretofore  explained 
under  the  head  of  "Commutation  for  Clothing." 

3.  [f  deceased  enlisted  previous  to  8th  October,  1862, 
and  died  after  that  date,  and  "last  payment"  was  made 
after  that  date,  it  is  to  be  considered  whether  deceased 
could  have  been  paid  commutation  for  clothing  for  a 
period  of  six  months,  as  in  advance,  upon  a  pay  day 
prescribed  by  the  regulations,  before  the  8th  October, 
1862;  or,  if  he  had  been  in  service  longer  than  six 
months  previous  to  that  date,  whether  the  period  of  six 
months,  which  expired  last  before  the  8th  October, 
3882,  ended  at  a  time  when  he  could  have  been  paid 
on  the  first  regular  pay  day  thereafter,  as  in  advance,  for 
another  such  period,  at  the  rate  of  twenty-five  dollars. 
If  so,  in  either  case,  it  will  be  presumed  that  he  was  so 
paid,  and  any  balance  of  commutation  wili  be  made  to 
begin,  if  the  soldier  should  live  so  long,  after  the  expi- 
ration of  the  last  six  months'  period,  ending  subse- 
quent to  the  8th  October,  1862,  for  which  he  could 
have  been  paid  his  commutation  for  clothing,  as  in  ad- 
vance, before  the  law  of  October  8th  went  into  opera- 
tion. But  if  the  period  of  six  months,  which  com- 
menced before  the  8th  October,  1862,  did  not  begin,  or 
that  which  expired  last  before  this  date  did  not  end,  so 
that  the  soldier  could  have  been  thus  paid>  as  in  ad- 
vance, it  is  presumed  in  either  case  that  he  has  only 
been  settled  with  to  the  8(h  Oct.,  1862,  and  commuta- 
tion for  clothing  will  be  allowed  from  that  date. 

4.  If  deceased  died  after  the  8th  October,  1862,  hav- 
ing enlisted  at  or  subsequent  to  that  date,  though  the 
fact  and  date  of  "last  payment"  is  shown,  it  will  be 
presumed  that  he  did  not  receive  clothing  or  commuta- 
tion therefor,  and  the  commutation  will  be  allowed  from 


48  COMMUTATION  FOR   SUBSISTENCE. 

the  date  of  enlistment,  subject  to  any  stoppages  which 
may  appear  upon  the  rolls. 

It  is  to  be  observed  that  the  foregoing  rules  have 
been  devised  in  the  audit  of  the  claims  through  a  spirit 
of  accommodation  to  prevent  their  suspension  for  want 
of  evidence;  but  the  confusion  and  delay  that  must 
unavoidably  occur  in  the  majority  of  cases  from  the 
omission  or  mistatement  of  the  clothing  account  by  the 
commanding  officer,  should  impress  upon  each  the  ut- 
most carefulness  to  show  clearly,  in  every  instance,  in 
the  final  statement,  the  date  from  which  commutation 
for  clothing  is  due,  when  this  is  possible,  or  the  total 
amount  received  by  the  soldier  of  commutation  for 
clothing  with  the  total  value  of  clothing  in  kind  re- 
ceived. 


COMMUTATION    FOR   SUBSISTENCE. 

The  subjoined  letter  from  the  department  of  the  Com- 
missary General,  is  an  authoritative  exposition  of  this 

subject: 

Confederate  States  of  America,      } 
Subsistence  Department ,  > 

Richmond,  July  2d,  1864.  ) 
Col.  W.  H.  Fowler, 

Register  of  Jllahama  Troops,  Richmond.  Va. 

Colonel: — Non-commissioned  officers  and  privates,  on  detached  duty 
of  any  kind,  or  placed  temporarily  in  a  private  hospital,  until  January 
1st,  1864,  had  their  rations  commuted  at  75  cts.  per  diem.  When 
stationed  in  a  city,  with  no  opportunity  of  messing,  at  60  cts.  per 
diem. 

When  the  non-commissioned  and  regimental  staff  had  no  opportu- 
nity of  messing,  or  when  they  and  other  soldiers  were  stationed  where 
the  ration  could  not  be  issued  in  kind,  it  was  commuted  at  the  cost  of 
the  ration  at  the  post,  until  January  1st,  1864.  When  more  than  the 
cost  was  claimed,  the  account  was  submitted  to  the  Commissary 
General. 

Ordnance  sergeants  had  their  rations  commuted  at  30  cts.  per 
diem. 

Until  September  13th,  1862,  non-commissioned  officer?  and  privates, 
on  furlough,  had  their  rations  commuted  at  25  cts.  per  diem.  Thence 
till  January  1st,  1864,  at  33  cts. 


COMMUTATION  FOR  SUBSISTENCE.  49 

Until  January  1st,  1864,  chaplains'  rations  were  commuted  at  25  cts. 
per  diem,  while  with  their  commands,  and  at  60  cts.  while  detached 
or  on  furlough. 

Commutation  of  rations  of  all  enlisted  men,  entitled  thereto  by 
the  regulations  of  the  War  Department,  and  of  chaplains,  after  the 
1st  of  January,  1864,  is  fixed  at  $1  per  diem,  except  in  the  cases  here- 
inafter mentioned. 

Enlisted  men,  detailed  for  duty  on  account  of  physical  disability, 
in  the  city  of  Richmond,  were  allowed  from  September  30th,  1862, 
$1.20  per  diem  commutation  of  rations,  till  the  17th  of  June,  1864. 

Enlisted  men  who  have  been  or  who  may  become  permanently  disa- 
bled, and  who  hold  a  certificate  of  a  Medical  Examining  Board  to  that 
effect,  and  who  have  not  been  discharged  the  service,  may  have  their 
rations  commuted  at  $1.25  per  diem,  whether  they  are  in  a  hospital, 
private  quarters,  or  on  furlough,  to  take  effect  from  November  21st, 

1863,  and  continue  until  further  orders. 

Retired  soldiera  will  have  their  rations  commuted  at  $1.25  per 
diem. 

Commutation  of  rations  at  $1  per  diem  will  be  allowed  paroled, 
unexchanged  prisoners  on  furlough,  to  take  effect  from  January  1st, 

1864,  and  continue  until  further  orders. 

Commutation  of  rations,  at  75  cts.  per  diem,  i3  allowed  to  every 
discharged  soldier,  from  the  place  of  his  discharge  till  he  reaches  the 
place  of  his  residence,  allowing  twenty  miles  for  each  day's  travel — 
the  amount  to  be  paid  by  the  Quartermaster  who  makes  the  final 
settlement  with  the  soldier.  This  rate  to  be  paid  till  the  1st  of  Janu- 
ary, 1864,  and  after  that  date  at  one  dollar  ($1)  per  diem,  until 
further  orders. 

All  commutation  accounts,  except  for  soldiers  on  furlough,  must 
state  the  length  of  time,  date  and  amount,  for  what  purpose  commu- 
tation is  claimed,  and  that  it  was  impracticable  to  take  rations  in  kind, 
to  be  certified  to  by  the  commissioned  officer  under  whose  orders  the 
soldier  was  £  the  time  the  rations  became  due. 

Furloughed  soldiers,  except  the  sick  and  wounded,  cannot  receive 
payment  for  commutation  of  rations  until  they  rejoin  their  commands. 
To  collect  claims  of  this  kind,  the  soldier  must  present  his  furlough 
to  the  Commissary,  who  will  endorse  it  for  the  length  of  time  that 
commutation  has  been  paid. 

By  direction  of  the  Commissary  General. 

Very  respectfully,  your  obedient  servant, 

S.  B.  BREWER,  Maj.  and  C.  8. 

Whatever  may  be   due  and  unpaid  at  the  time  of 
death  in  any  of  the.4  above   or  other  instances  where 
commutation  for  rations  is  allowed,  is  included  in  audit- 
ing the  claim  for* the  "pay,  bounty  a.nd  other  allow- 
3 


50  ARMS    AND    EQUIPMENTS, 

arises  "  of  the  deceased  officer  or  soldier,  and  goes  to 
his  representatives  as  such.  And  the  evidence  thereof 
may  be  furnished  either  in  the  final  statement  from  the 
commanding  officer,  or  by  certificate  from  an  A.  C.  S., 
having  official  knowledge  of  the  facts.  Such  evidence 
must  show  on  what  account  and  for  what  number  of 
days  the  commutation  for  rations  is  due,  and  that  it  has 
not  been  paid. 

"A  commutation  for  rations,  at  the  rate  of  twenty-five  cents  per 
ration,  shall  be  allowed  to  each  recruit  from  the  date  of  bis  enlist- 
ment, until  he  is  supplied  regularly  with  subsistence  by  au  officer  of 
the  Commissary  Department."—  General  Orders  Nos.  2  and  6,  A.  !f 
I.  G.,  1862. 

•'Sergeants  and  privates,  when  ordered  on  the  recruiting  service, 
sre  entitled  to  seventy-five  cents  a  day  from  the  time  of  leading  their 
companies,  as  commutation  for  their  quarters  and  subsistence." 
General  Orders  No.  22,  1862,  Par.  8. 

"Recruits  will  be  allowed  seventy-five  cents  a  day  each  as  commu- 
tation for  quarters  and  subsistence  from  the  date  of  enlistment  to  the 
day  of  joining  their  companies,  or  until  subsistence  is  furnished  in 
kind.  This  allowance  will  be  paid  from  the  contingent  fund  in  the 
hands  of  the  recruiting  officers." — lb  ,  Par.  9. 

Commissioned  officers  are  not  entitled  to  commuta- 
tation  for  rations  (except  in  hospitals  for  the  use  thereof) 
in  any  instance;  and  where  commutation  for  transpor- 
tation in  lieu  of  furlough,  is  allowTed  to  the  deceased  sol- 
dier, commutation  for  subsistence  with  it  is  not  given. 

% 


ARMS   AND   EQUIPMENTS. 

"I.  Pursuant  to  section  8  of  an  "Act  to  provide  for  the  public  de- 
fence," approved  April  16th,  1862,  men  who  are  mustered  into  ser- 
vice, bringing  with  them  their  own  arms,  are  entitled  to  one  dollar 
per  month  for  the  use  of  the  same,  from  the  date  of  mustering  into 
service.  Should  they  prefer  to  receive  the  full  value  of  the  arms, 
the  same  will  be  fixed  by  the  mustering  officer  at  any  muster,  accord- 
ing to  the  value  of  arms  fixed  by  General  Orders  No.  78.  In  either 
case  the  fact  will  be  noted  on  the  muster  roll  by  the  mustering  officer, 
with  2  statement  of  the  value  of  the  arm,  or  of  the  amount  due  per 
month,  as  compensation  foi  the  use  theieof*     The  sums  so  due  fur 


COMMUTATION    FOR   FORAGE,    &.C.  51 

arms,  or  use  of  arms,  will  be  paid  by  the  brigade,  division,  or  other 
ordnance  officer,  and  such  payment  noted  on  the  muster  roll. 

"Payment  for  the  use  of  arms  will  not  be  made  oftener  than  once 
in  six  months. 

"II.  In  like  manner,  cavalry  equipments  brought  into  service  will 
be  valued  by  the  mustering  officer,  and  the  value  entered  upon  the 
muster  roll,  and  paid  for  at  the  following  rates: 

For  a  good  serviceable  saddle,  from  $15  to  $20. 

For  a  good  saddle  blanket,  •«     $  3  to  $  4. 

For  a  good  bridle,  •«     $  3  to  $  5. 

For  a  good  halter,  "     $  9  to  £  3. 

"And  minor  articles,  at  the  discretion  of  the  mustering  officer."— 
General  Orders  No.  9,  A.  &;  I.  G.,  1863. 

If  the  payments  required  above  have  not  been  made 
previous  to  the  death  of  the  soldier,  his  representatives 
are  entitled  thereto,  and  where  the  final  statement  shows 
the  necessary  evidence  thereof  the  allowance  is  made 
in  the  same  manner  as  for  pay,  bounty,  &c.  Adminis- 
trators can  claim  for  such  arms  and  equipments,  though 
the  custom  prevails  to  prefer  the  claims  of  wife,  child, 
father  or  mother,  and  the  value  of  these  items  when 
due,  is  always  allowed  in  the  certificates  issued  to 
them. 

There  is  no  rule  by  which  the  value  of  arms  and 
equipments  of  officers  lost  in  battle,  other  than  th@ 
above,  can  be  recovered. 


COMMUTATION     FOR     FORAGE,     FUEL     AND 
QUARTERS. 

Such  allowances,  when  due'  to  and  unpaid  at  the 
death  of  an  officer  entitled  thereto,  may  be  made  upon 
evidence  satisfactory  to  the  Auditor;  but  the  instances 
are  so  very  rare,  that  each  case  must  be  determined 
upon  its  particular  merit.  As  such  payments  are  made 
upon  the  officer's  own  certificate  whilst  living,  which 
it  may  be  impossible  to  produce  after  his  death,  the  cer- 
tificate of  a  Quartermaster  or  Commanding  Officer  will 
be  en  titled  to  weight  as  evidence. 


52  HORSES HORSES    KILLED    IN    ACTION. 

"When  public  quarters  cannot  be  furnished  to  officers  at  stations 
■without  troops,  or  to  enlisted  men  at  general  or  department  head- 
quarters, quarters  will  be  commuted  at  a  rate  fixed  by  the  Secretary 
of  War,  and  fuel  at  the  market  price  delivered.  When  fuel  and  quar- 
ters are  commuted  to  an  officer  by  reason  of  his  employment  on  a  civil 
work,  the  commutation  shall  be  charged  to  an  appropriation  for  the 
work.  No  commutation  of  rooms  or  fuel  is  allowed  for  offices  or 
messes." — Army  Reg.,  Par.  972. 

"An  officer  is  not_deprived  of  his  quarters  and  fuel  at  his  station  by 
temporary  absence  on  duty.  " — Ibid,  Par.  973. 

"  Officers  and  troops  in  the  field  are  not  entitled  to  commutation  for 
quarters  or  fuel." — Ibid,  Par.  974. 

The  certificate  of  an  officer  claiming  forage,  or  its  commutation, 
should  state  that  the  horse  was  actually  kept  in  service  and  mustered. 

"  The  Army  Regulations,  allowing  commutation  for  fuel  and  quar- 
ters, restrict  it  to  the  time  when  the  officer  is  actually  at  his  post,  or 
when  temporarily  absent  on  duty,  and  do  not  treat  it  as  an  emolument. 
Officers  on  leave  of  absence,  or  awaiting  orders,  are  not  entitled  t» 
fuel  and  quarters.  An  officer  who  receives  his  quarters  in  kind,  should 
receive  his  fuel  also  in  kind." — Ibid,  No.  94. — See,  also,  Gen'l  Orders, 
Ji.  fy  f-  G.,  Xo.  22,   1862,  and  Jibs.  151  fy  155,  1863. 


HORSES. 

The  7th  Section  of  Act  of  Congress,  No.  48,  March 
6th,  1S61,  provides  that  "  For  horses  killed  in  action, 
volunteers  shall  be  allowed  compensation  according  to 
their  appraised  value  at  the  date  of  muster  into  service." 


HORSES    KILLED    IN    ACTION. 

It  appears  to  be  a  sufficient  compliance  with  the  spirit  and  intent  of 
the  7th  section  of  Act  No.  48,  that  two  or  more  officers  should  certify 
that  they  knew  the  horse  at  the  time  of  his  entering  the  service,  and 
that  they  then  estimated  his  value  at  some.eertain  sum.  This  may  be 
regarded  as  constituting,  in  this  time  of  war,  a  virtual,  though  not  a 
formal  appraisement,  which  the  law  does  not  in  fact  require,  but,  merely 
speaks  of  an  "appraised  value,"  without  prescribing  how  such  ap- 
praisement is  to  be  made.  No  such  provision  was  made  by  any  Uni- 
ted States  act  upon  this  subject,  which  acts,  on  the  contrary,  require 
oaly  "satisfactory  proof"  of  the  value.  The  evident  object  of  the  law 
is  simply  to  ascertain  the  value  of  .the  horse  at  the  time  of  his  enter- 
ing into  service.     And  if  any  two  officers  had  at  that  time,  at  the  re- 


HORSES    LOST    IN   THE    SERVICE.  53 

quest  of  the  owner,  formed  an  estimate  of  his  value,  the  mere  tune  of 
formally  reducing  such  estimate  to  writing,  is  of  no  consequence. — Digest 
Comptroller's  Decisions, 


HORSES    LOST    IN    THE    SERVICE. 

The  Confederate  States  Act  of  March  6th,  1861,  allowing  compen- 
sation for  "  horses  killed  in  action,"  does  not  repeal  the  United  States 
act  of  March  3d,  1849,  except  in  so  far  as  it  conflicts  with  the  Confed- 
erate States  Act  in  reference  to  s' horses  killed  in  action. "  The  Uni- 
ted States  law  is  therefore  still  in  force.  The  1st  section  of  that  act 
allows  compensation  to  the  extent  of  $200,  for  horses  so  wounded  as 
to  die,  or  when  so  wounded,  are  abandoned  by  order  of  an  officer,  or 
when  they  have  died  for  want  of  forage,  or  when  the  rider  is  dis- 
mounted and  separated  from  his  horse  and  ordered  to  serve  on  foot, 
and  his  horse  is  lost  in  consequence,  or  when  the  horse  is  lost  from  be- 
ing turned  loose  to  graze  by  order  of  the  commanding  officer,  or  is  lost 
for  want  of  transportation,  or  the  dangers  of  the  sear  The  2d  sec- 
tion allows  compensation  for  the  value  at  the  time  of  entering  the. 
service  of  "  any  horse,  mule,  wagon,  etc.,  whilst  in  the  military  ser- 
vice, either  by  impressment  or  contract,"  where  such  property  is  lost 
"by  death  or  abandonment,  or  for  want  of  forage,  or  by  unavoidable 
accident."  The  4th  section  extends  the  benefit  of  this  act  to  any  per- 
son who  is  the  owner  of  such  horse,  or  his  equipments,  as  well  as  to 
cases  where  such  horse  and  equipments  have  been  "lost,  captured,  de- 
stroyed, or  abandoned  in  the  manner  above  mentioned," — upon  the 
owner  making  satisfactory  proof,  as  in  other  cases. — Ibid. 

*i  In  cases  of  horses  killed  in  action,  where  the  amount  claimed  ex- 
ceeds two  hundred  dollars,  claimants  should  furnish  the  original  cer- 
tificate of  appraisement,  or  a  certified  copy  thereof.  When  a  claim  is 
supported  by  the  certificate  of  an  officer,  stating  that  the  value  of  the 
horse,  as  assessed  at  the  time  of  muster  into  service,  was  entered  on 
the  roll,  the  roll  should  be  consulted  to  see  that  the  correct  value  is 
given.  The  signature  of  the  officer  signing  such  certificate,  (in  the  ab- 
sence of  the  appraisement,)  should  be  verified,  as  in  the  cases  of  de- 
ceased soldiers." — Comptroller's  Decisions. 

Claims  arising  under  the  foregoing  decisions,  cannot 
be  included  in  the  applications  by  claimants  under  the 
laws  of  February  15th,  and  October  3d,  1863,  and  will 
not  be  allowed  to  wife,  child,  father  and  mother,  as  such ; 
but  the  legal  representatives  of  deceased  must  institute 
the  claim,  as  administrator,  &c 


51  DISCHARGED    SOLDIERS,    &C. 

The  loss  of  the  horse  must  be  shown  by  the  certificate 
of  the  officer  authorized  to  render  the  final  statement,  to 
be  in  the  manner  indicated  in  the  above  decisions — such 
certificate  must  show  the  fact,  date,  place  and  manner 
of  loss;  and  the  name  and  description  of  the  owner  suf- 
ficiently for  identification;  and  whether  the  horse  was 
appraised  at  its  muster  into  the  service,  and  if  so,  at  what 
price.  If  possible,  a  certified  copy  of  the  original  ap- 
praisement must  accompany  the  claim.  When  the  horse 
was  not  so  appraised,  an  additional  certificate  must  ac- 
company the  claim,  signed  by  two  commissioned  offi- 
cers, showing  that  they  knew  the  horse  at  the  date  of 
its  muster  into  the  service,  and  that  they  then  estimated 
its  value,  at  that  time,  to  be  so  much. 

The  rules  prescribed  apply  to  all  mounted  commis- 
sioned officers,  couriers,  &c,  as  well  as  to  non-commis- 
sioned officers  and  privates  of  cavalry. 


DISCHARGED   SOLDIERS,  &C. 

Claims  for  pay,  &c,  due  to  officers  and  soldiers  re- 
signed, retired,  or  discharged,  and  who  have  died  before 
payment,  are  prepared  and  audited  as  for  claims  of  de- 
ceased officers  and  soldiers  in  the  foregoing  cases,  and 
the  same  rules  of  settlement,  with  same  parties  claim- 
ant, prevail  therein. 

"  Regimental  and  company  commanders  will  cause  to  be  made  out 
and  will  sign  the  •  Soldier's  Discharge,'  and  '  Final  Statement,'  as  in 
all  other  cases  of  discharge."—  General  Orders,  *2.  8f  I  G.,  No.  38, 
1862,  Par.  VI. 

"When  a  soldier  is  discharged  from  the  service  from  a  Hospital,  in 
accordance  with  the  orders  authorizing  such  discharges,  it  is  the  duty 
of  the  Surgeon  in  charge  to  make  out  the  final  statement,  and  where 
"his  'descriptive  list'  and 'final  statement'  cannot  be  procured,  he 
will  be  mustered  by  the  Surgeon  in  charge,  on  the  hospital  rolls,  for 
payment,  upon  his  affidavit,  taken  before  one  or  more  witnesses,  that 
he  has  not  received  pay  for  the  period  for  which  he  rlaims  it  to  be  due , 
and  that  he  is  not  indebted  to  the  Confederate  States  beyond  the 
amount  stated  by  him." — General  Orders ,  .Q.  &?  I.  G.,  Wo.  51  and  JVfc 
69,1862. 


STOPPAGES.  55 

By  the  "  Act  to  provide  an  Invalid  Corps,"  approved 
February  17,  1864,  "  the  rank,  pay  and  emoluments  of 
such  officers,  and  the  pay  and  emoluments  of  such  non- 
commissioned officers,  musicians,  privates  and  seamen" 
as  shall  be  retired  according  to  the  provisions  of  said 
Act,  "  shall  continue  to  the  end  of  the  war,  or  so  long 
as  they  shall  continue  so  retired  or  discharged." 

The  officer  or  soldier  honorably  retired  or  discharged, 
is  entitled  to  transportation  from  place  of  discharge  to 
the  place  of  his  enlistment  or  his  place  of  residence,  or 
"travel  pay"  in  lieu  thereof.  The  allowance  of  travel 
pay  to  officers  is  at  the  rate  of  10  cents  per  mile,  or  the 
actual  cost  of  transportation,  and  the  distance  in  either 
case  is  to  be  estimated  by  the  shortest  mail  route;  if  there 
is  no  mail  route,  by  the  shortest  practicable  route. 

Under  the  United  States  act,  of  May  13th,  1846,  volunteers  are  en- 
titled to  one  day's  pay  and  subsistence  for  every  twenty  rr,v.es  travel  to 
the  place  of  rendezvous  from  their  place  of  residence,  and  mounted  men 
are,  in  addition,  entitled  to  forty  cents  per  day  for  the  use  and  risk  of 
their  horses,  and  the  legal  rate  of  forage. 

Under  the  United  States  act,  of  -lanuary  11th,  1812,  sec  22,  and  act 
of  January  29('i,  1813,  sec.  15,  soldiers  honorably  discharged,  are  allowed 
one  day's  pay  and  rations  for  every  twenty  miles  travel  from  the 
place  of  discharge  to  their  place  of  residence. 

Confederate  States  act  No.  153,  M:iy  2lst,  1861,  allows  to  mounted  vol- 
unteers forty  cents  per  day  for  the  use  and  risk  of  their  horses,  for 
every  twnty  miles  travel  from  the  place  of  discharge  to  the  plac*  of  enroll- 
ment. These  rates  may  therefore  be  regarded  as  established  by  law, 
for  enrolled  nr  enlisted  msn  to  the  place  of  rendezvous,  and  for  discharged 
men  to  their  place  of  residence  or  enrollment. —  Comptroller's  Decisions, 
No.  19. 


STOPPAGES. 

"  Authorized  stoppages  to  re-inaburse  the  Confederate  States,  as  for 
loss  or  damage  to  arms,  equipments,  or  other  public  property,  for  ex- 
tra issues  of  clothing;  for  the  expense  of  apprehending  deserters,  or 
to  re-imburse  individuals,  (as  the  Quartermaster,  Laundress,  &c.,)  for- 
feitures for  desertion,  and  fines  by  sentence  of  court-martial,  will  be 
entered  on  the  roll,  and  paid  in  the  order  stated. —Army  Reg.  Par.  1074. 

And  in  auditing  the  claims  of  the  deceased  soldier, 
such  authorized  stoppages  entered  on  the   muster  roll, 


0$  EFFECTS    OF    DECEASED    SOLDIERS. 

descriptive  list,  final  statement  or  certificate  of  discharge, 
are  deductedand  retained. 

See,  also,  Army  Regulations,  Paragraphs  25,  153, 
154,  155,  1068,  1069,  10T2,  1073,  and  1^99  to  1302  in- 
clusive.—Also,  Paragraph  II,  General  Orders  No.  78, 
1862,  relative  to  the  value  of  arms,  &c,  with  Army 
Regulations,  Paragraphs  1363  &  1364,  and  General  Or- 
ders No.  108,  of  1S63,  and  Nos.  6  &  13,  1864. 


EFFECTS    OF    DECEASED    OFFICERS    AND    SOL- 
DIERS. 

"113.  Inventories  of  the  effects  of  deceased  officers  required  by  the 
D4th.  Article  of  War,  will  be  transmitted  to  the  Adjutant  and  In- 
spector General." 

'K4.  If  a  legal  administrator  or  family  connection  be  present,  and 
take  charge  of  the  effects,  it  will  be  so  stated  to  the  Adjutant  and  In- 
spector General."— .i,  my  Regulations,  ^rt.  1G. 

"145.  Inventories  of  the  effectj  of  deceased  non-commissioned  offi- 
cers and  soldiers,  required  by  the  95th  article  of  war,  will  be  forwarded 
to  the  Adjutant  and  Inspector  General,  by  the  commander  of  the 
company  to  which  the  deceased  belonged,  and  a  duplicate  of  the 
same  to  the  Colonel  of  the  regiment.  Final  statements  of  pay, 
clothing,  &c,  will  be  sent  with  the  inventories.  When  a  soldier  dies 
at  a  post  or  station  absent  from  his  company,  it  will  be  the  duty  of  his 
immediate  commander  to  furnish  the  required  inventory,  and  at  the 
same  time,  to  forward  to  the  commanding  officer  of  the  company  to 
which  the  soldier  belonged,  a  report  of  his  death,  specifying  the  date, 
place,  and  cause;  to  what  time  he  was  last  paid,  and  the  money  or 
other  effects  in  his  possession  at  the  time  of  his  decease;  which  report 
will  be  noted  on  the  next  muster-roll  of  the  company  to  which  the 
man  belonged.      Each  inventory  will  be  endorsed,  'Inventory  of  the 

effects  of ,  late  of  company  (  —  ) regiment  of ,  who 

died  at ,  the day  of ,  18G — .'     If  a  legal  repreienta- 

tive  receive  the  effects,  it  will  be  stated  in  the  report.  If  a  soldier 
leave  no  effects,  the  fact  will  b©  reported." 

"146.  Should  the  effects  of  a  deceased  non-commissioned  officer  or 
soldier  not  be  administered  upon  within  a  short  period  after  his  de- 
cease, they  shall  be  disposed  of  by  a  Council  of  Administration,  un- 
der the  authority  of  the  commanding  officer  of  the  post,  and  the  pro* 
ceeds  deposited  with  the  Quartermaster,  to  the  credit  of  the  Confed- 
erate States,  until  they  shall  be  claimed  by  the  !<=c5l  representatives 
of  the  deceased." 


EFFECTS    OP    DECEASED    SOLDIERS.  57 

"147.  In  aUsuch  cases  of  sales  by  the  Council  of  Administration,  a 
statement  in  detail,  or  account  of  the  proceeds,  duly  certified  by  the 
Council  and  commanding  officer,  accompanied  by  the  Quartermaster's 
receipt  for  the  proceed?,  will  be  forwarded  by  the  commanding  officer 
to  the  Adjutant  and  Inspector  General.  The  statement  will  be  en- 
dorsed, 'Report  of  the  proceeds  of  the  effects  of j'late  of  compa- 

riy  (  —  ) regiment  of ,  who  died-at ,  the day  of 

,  186— .'"— Army  Regulations,  Art.  17. 

Paragraph  1179,  Article  43,  Army  Regulations,  pre- 
scribes that  when  a  soldier  "  dies  in  hospital,  the  sur- 
geon shall  take  charge  of  his  effects,  and  make  the  re- 
ports required  in  the  general  regulations  concerning  sol- 
diers who  die  absent  from  their  companies." 

When  any  commissioned  officer  shall  die  or  be  killed  in  the  service 
of  the  Confederate  States,  the  major  of  the  regiment,  or  the  officer 
doing  the  major's  duty  in  his  absence,  or  in  any  post  or  garrison ■,  the 
second  officer  in  command,  or  the  assistant  military  agent,  shall  imme- 
diately secure  ail  his  effects  or  equipage,  then  in  camp  or  quarters, 
and  shall  make  an  inventory  thereof,  and  forthwith  transmit  the  same 
to  the  office  of. the  Department  of  War,  to  the  end  that  his  executors 
or  administrators  may  receive  the  same. — 94//t  Article  of  War. 

When  any  non-commissioned  officer  or  soldier  shall  die,  or  be  killed 
in  the  service  of  the  Confederate  States,  the  then  commanding  officer 
of  the  troop  or  company  shall,  in  the  presence  of  two  other  commis- 
sioned officers,  iake  an  account  of  what  effects  he  died  possessed  of, 
above  his  arms  and  accoutrements,  and  transmit  the  same  to  the  office 
of  the  Department  of  War,  which  said  effects  are  to  be  accounted  for, 
and  paid  to  the  representatives  of  such  deceased  non-commissioned  of- 
ficer or  soldier.  And  in  case  any  of  the  officers,.so  authorized  to  take 
care  of  the  effects  of  such  deceased  non-commissioned  officers  and 
soldiers,  should,  before  they  have  accounted  to  their  representatives  for 
the  same,  have  occasion  to  leave  the  regiment  or  post,  by  preferm-ent 
or  otherwise,  they  shall,  before  they  be  permitted  to  quit  the  same," 
deposit  in  the  hands  of  the  commanding  officer,  or  of  the  assistant 
military  agent,  all  the  effects  of  such  deceased  non-commissioned  offi- 
cers and  soldiers,  in  order  that  the  same  may  be  secured  for,  and  paid 
to  their  respective  representatives. — 95th  Article  of  War. 

By  Paragraph  II^General  Orders  No.  80,  A.  &  I.  G., 
Oct.  30,  1862,  Surgeons  and  Assistant  Surgeons  are  re- 
quired to  make  "  a  statement  setting  forth  a  list  of  the 
effects  left  by  deceased,"  I'  the  amount  of  the  money, 
and  in  whose  hands  the  same  will  remain  until  legally 


58  EFFECTS    OF    DECEASED    SOLDIERS. 

called  for,"  to  accompany  the  certificate  (hey  are  ordered 
therein   to    forward  upon  the   death    of  officers  or  sol- 
'  diers  who  may  die  in   military  hospitals,  or  in  private 
hospitals  or  houses  under  their  charge. 

General  Orders  No.  49,  A.  &  I.  G.,  April  23d,  1863, 
directs  that  "Upon  the  death  of  any  soldier,  the  surgeon 
in  charge  of  the  hospital  at  which  it  occurs,  will  cause 
an  inventory  to  be  made  of  all  his  military  clothing,'and 
will  make  a  fair  appraisement  of  each  article  thereof. — 
It  will  then  be  turned  over  to  the  nearest  quartermaster 
for  re-issue.  The  original  appraisement  shall  be  for- 
warded to  the  Second  Auditor  to  secure  its  value  to  the 
personal  representatives  of  the  deceased  soldier,  and  h. 
copy  thereof  be  furnished  to  the  receiving  quartermaster, 
who  will  issue  the  clothing  at  the  appraised  prices,  and 
not  at  those  set  forth  in  General  Orders  No.  100,  last 
series."  This  is  amended  by  General  Orders  No.  03, 
June  30th,  1863,  to  require  that  this  ''appraisement  of 
deceased  soldiers'  clothing  shall  be 'made  after  it  has 
been  washed  and  put  in  condition  by  the  quartermaster, 
and  will  approximate  to  the  Government  prices  or  rates 
at  which  it  was  originally  issued." 

Paragraph  II T,  General  Orders  No.  67,  A.  &  I.  G., 
May  25th,  1863,  requires  that  " Surgeons  will  turn  over 
money  or  other  effects  of  deceased  soldiers  (except  cloth- 
ing, which  wUl'be  disposed  of  as  directed  by  General 
Orders  No.  49,  1863)  to  the  quartermaster  of  the  regi- 
ment to  which  the  soldier  belonged,  if  he  died  in  the 
field,  or  to  the  quartermaster  of  the  post,  if  he  died  in 
hospital,  taking  therefor  receipts  and  duplicates — one  of 
which  will  be  forwarded  by  him  to  the  commanding  of- 
ficer of  the  company  of  which  the  soldier  was  a  mem- 
ber, to  be  sent  by  hirn  to  the  family  of  the  deceased, 
and  the  other  to  the  Second  Auditor  of  the  Treasury. 
Quartermasters  will  take  up, upon  their  quarterly  returns, 
money  thus  paid,  specifying  the  amount  left  by  each  de- 
ceased soldier,  his  name,  company  and  regiment." 


EFFECTS    OF    DECEASED    SOLDIERS.  59 

By  Paragraph  1,  General  Orders  No.  1,  January  1st, 
1864,  "Jf,  immediately  after  the  death  of  an  officer, 
there  be  no  family  connection  or  legal  representative 
present,  to  whom  the  officer,  charged  by  the  94th  Arti- 
cle of  War  with  securing  his  effects,  may  deliver  them, 
he  will  turn  them  over,  under  the  provisions  of  para- 
graph 111,  General  Orders,  No.  67  (1863)  to  the  quarter- 
master of  the  regiment,  or  post,  as  the  circumstances 
may  indicate  to  be  proper." 

The  term  "effects"  is  construed  to  mean  such  per- 
sonal property  (except  slaves)  as  was  in  the  immediate 
possession  of  the  deceased,  or  held  by  the  government 
as  belonging  to  him  at  the  time  of  his  death,  and  which 
he  was  not  prohibited  from  carrying  with  him  in  the 
army,  or  for  which  transportation  was  allowed.  It, 
therefore,  comprehends  horses  of  officers,  cavalrymen, 
couriers,  &c,  cavalry  equipments,  private  arms, 
watches,  personal  jewelry,  money,  gold  and  silver  coin, 
notes,  bills,  &c. 

Although  it  is  the  custom  to  pay  the  amount  found 
due  for  effects,  or  to  give  an  order  for  the  articles,  to  the 
claimants  under  the  law  of  15th  Feb.,  1862,  as  wife, 
child,  father  or  mother,  yet  this  does  not  preclude  other 
legal  representatives  from  claiming  for  such  effects. 
The  personal  property  with  the  deceased  at  his  death, 
though  the  government  is  obliged  by  its  contract  with 
the  soldier  to  preserve  it,  is  neither  "pay,  bounty  nor 
allowance,"  but  vests  of  right  in  the  personal  represen- 
tatives, according  to  the  lex  loci  of  his  residence,  and 
the  government  only  designs  to  protect  such  property 
from  waste  or  destruction.  Therefore,  administrators, 
(fcc,  can  claim  for  these  effects  no  matter  when  the 
soldier  enlisted;  and  the  rule  of  practice  is  to  prefer, 
and  to  pay  over  the  effects  to,  the  claimants  named  in 
the  Acts  of  Feb.  15th  and  Oct.  3d,  1862,  because  they 
receive  at  the  same  time  the  pay,  bounty  and  other  al- 


60  EFFECTS    OF    DECEASED    SOLDIERS. 

lowances  due;  but  where  no  claim  has  been  made  by- 
one  of  these  parties,  the  claim  of  the  administrator 
must  be  promptly  audited  for  the  effects  due,  although 
he  may  not  state  that  there  is  no  wife,  child,  father  or 
mother  living. 

The  receipts  from  quartermasters,  and  the  returns  and  _ 
inventories  of  effects  from  the  officers  charged  with  ren- 
dering them  to  the  Second  Auditor,  are  recorded  in  led- 
gers opened  for  that  purpose,  and  the  claims  filed  are 
carefully  compared  therewith.  An  examination  of  these 
ledgers  exhibits  an  evident  remissness  in  the  rendering 
of  the  returns,  &c,  required. 

The  value  of  effects  is  allowed  by  the  Auditor  and  in- 
cluded in  the  certificate  of  indebtedness  to  the  claimant 
in  the  following  instances: — 

1.  For  the  appraisement  of  military  clothing,  as  per 
General  Orders  Nos.  49  and  93,   IS63. 

2.  Where  sales  have  been  made  by  a  Council  of  Ad- 
ministration,' and  the  amount  of  proceeds  returned  as 
per  Army  Regulations,  Art.  IT. 

3.  For  "money,"  as  per  General  Orders  No.  67, 1863. 

4.  Where  it  is  shown  to  the  satisfaction  of  the  Audi- 
tor that  the  effects  of  deceased  officers  or  soldiers  have 
been  wrongfully  appropriated  or  mis-applied  by,  or  lost 
through  the  neglect  of,  the  officer,  surgeon  or  quarter- 
master, in  whose  hands  they  were;  or  whose  duty  it  was 
to  take  charge  of  them,  the  value  proven  will  be  allow- 
ed to  the  claimant,  and  the  amount  is  chargeable  to  the 
account  of  such  officer,  surgeon  or  quartermaster.  The 
government  contracts  with'tlie  soldier  to  make  a  certain 
disposition  of  his  effects, — these  officers  are  its  agents 
for  this  purpose,  and  the  government  is  responsible  for 
their  laches. 

Where  the  final  statement  or  the  surgeon's  inven- 
tory shows  that  deceased  left  a  certain  sum  of  money, 
it  is  not  allowed  on  this  evidence  immediately  without 


EFFECTS    OF    DECEASED    SOLDIERS.  61 

further  investigation;  but  such  an  admission«by  such 
officer  makes  him  chargeable  therewith,,  and,  on  failure 
to  account  for  the  same  satisfactorily  to  the  Auditor, 
may  be  allowed  to  the  claimant  as  due  from  the  govern- 
ment, it  having  been  received  by  her  authorized  agent. 
So,  if  the  final  statement  or  inventory  shows  that  said 
money  was  turned  over  to  a  certain  Quartermaster,  the 
same  course  is  pursued,  unless  the  receipt  of  the  Quar- 
termaster is  exhibited.  Claims -for  money  left  by  de- 
ceased can  only  be  allowed  promptly  upon  the  receipt 
of  a  bonded  Quartermaster,  that  the  same  has  been 
placed  in  his  hands  as  belonging  to  deceased. 

With  reference  to  money,  the  Second  Auditor  de- 
cides, with  the  approval  of  the  Secretary  of  the  Treas- 
ury, "  That  the  moneys  of  deceased  soldiers  should 
be  considered  in  the  hands  of  the  government  as  soon 
as  received  by  the  surgeon,  its  authorized  agent,  under 
the  orders  of  the  War  Department,  and,  in  case  of  the 
old  issue,  should  be  returned  to  the  Treasury  in  the 
identical  notes,  so  that  full  credit  may  be  given  to  the 
heirs  of  the  deceased;  otherwise  the  deduction  (under 
the  Act  reducing  the  currency,  Feb.  17,  1864,)  would 
be  made  thereon." 

So  with  gold  or  other  coin,  and  bank  bills,  &-c,  it  is 
"in  the  hands  of  the  government,"  as  soon  as  received 
by  the  surgeon,  quartermaster,  or  other  officer,  and  must 
be  returned  and  allowed  as  such,  and  not  as  mere 
"money." 

Inventories  from  surgeons  or  other  officers,  orreceipts 
from  quartermasters,  showing  that  effects  (except  mo- 
ney and  clothing,  as  per  General  Orders  No.  49,  1863,) 
to  the  value  of  a  certain  sum,  were  left  by  deceased,  or 
have  been  turned  over,  &c.,are  not  correct.  These  offi- 
cers have  no  right  to  sell  or  appraise  the  articles.  They 
should  be  disposed  of  by  the  Council  of  Administration, 
Such  statements,  however,  are  prima  facie  evidence  of 


62         SUPPLEMENTAL    CLAIMS — LOST    CERTIFICATES. 

mis-application  or  neglect;  and  such  officer  will  be  re- 
quired by  the  Auditor  to  account  for  the  effects,  and,  on 
failure  to  do  so  satisfactorily,  the  amount  is  chargeable 
as  above.  And  claimants  in  such  cases  will  be  per- 
mitted to  show  that  the  effects  were  <>f  greater  value. 

The  inventory  or  final  statement  should  enumerate 
the  identical  articles  or  effects  which  were  left  by  the 
deceased-,  and  were  taken  into  possession  by  the  person 
authorized  by  the  government  to  receive  them. 


SUPPLEMENTAL   CLAIMS. 

If,  in  the  settlement  of  the  claim  of  the  deceased  officer 
or  soldier,  any  item  due  to  him  for  pay,  bounty,  &c, 
shall  be  omitted,  a  "supplemental  claim"  for  the  balance 
due  can  be  made  by  the  party  entitled  thereto,  in  ac- 
cordance with  the  rules  and  formalities  required  for  ori- 
ginal claims.  The  claimant,  however,  should  state  that 
it  is  a  "supplemental  claim"  for  the  particular  allow- 
ance named  as  omitted  in  the  former  settlement,  and  the 
number  of  the  certificate  from  which  the  amount  was 
omitted,  should  be -stated. 


LOST    CEP..TIFICATES. 

In  case  of  the  loss  or  non-receipt  of  certificates  of  pay 
due,  the  claimant  must  make  affidavit  before  a  Justice 
of  the  Peace  (to  be  certified  by  the  Clerk  of  Court  or 
Probate  Judge)  stating  the  loss  of  his  certificate,  or  non- 
receipt  thereof,  that  he  has  not  received  a  duplicate  thereof, 
and  that  he  has  received  no  part  of  the  amount  claimed. 
He  must  also  give  public  'notice  of  such  loss  or  non-re- 
ceipt by  advertisement  once  a  week  for  three  consecutive 
weeks,  in  a  newspaper  published  at  the  seat  of  govern- 
ment of  his  State,  describing  said  certificate  accurately, 
and  forewarning  all  persims  from   receiving  or  negocia- 


MISCELLANEOUS FINAL    STATEMENTS.  63 

ting  the  payment  of  the  same,  and  a  copy  of  this  pub- 
lication, or  the  certificate  of  the  editor  to  the  fact  there- 
of, duly  attested,  must  accompany  the  foregoing  affida- 
vit— and  the  whole  must  be  sent  to  the  Second  Audi- 
tor, with  a  bond  of  indemnity  to  the  Confederate  States 
in  double  the  amount  claimed;  when,  if  satisfactory,  a 
duplicate  certificate  will  be  ordered. 


MISCELLANEOUS. 

FINAL    STATEMENTS. 

The  following  rules  with  reference  to  final  statements 
have  been  prescribed  for  the  guidance  of  the  auditing 
clerks;  but  those  who  prepare  them  should  be  careful  to 
do  so  in  accordance  with  the  instructions  heretofore 
given,  so  as  to  avoid  the  necessity  of  applying  any  rule 
to  cover  defects.  Delay  and  loss  is  unavoidable  when 
the  final  statements  are  incorrect. 

1.  Certificates  of  Captains,  or  officers  commanding 
companies,  should  (as  a  general  rule)  be  accepted  as 
sufficient  evidence  of  the  amount  due  to  the  soldier,  un-^ 
less  they  can  be  shown  to  be  incorrect  by  the  pay  rolls 
or  other  vouchers. 

2.  The  prime  object  of  the  "Final  Statement"  for 
the  deceased  soldier,  is  to  prevent  delay  in  the  settlement, 
and  the  clear  intent  of  the  orders  relating  thereto,  is  that 
it  shall  be  conclusive  upon  the  points  wherein  it  is  pos- 
itive, so  as  to  avoid  "calls"  upon  the  A.  &-  I.  G.,  and 
Q,.  M.  Departments  for  information  from  the  rolls. 

3.  Where  two  or  more  final  statements  are  presented 
for  the  same  case,  the  first  made  shall  be  the  basis  of 
settlement,  though  the  subsequent  ones  may  supply 
omissions,  or  be  used  in  correction  of  the  preceding  in 
palpable  errors.  When  several  such  final  statements  in 
the  same  case  conflict  materially,  a  "call"  should  be 
made  upon  the  A.  &.  I.  G.  or  Q,. "My  Department,  as 


64  FINAL    STATEMENTS. 

may  be  necessary;  but  if  upon  this  "call"  the  neces- 
sary evidence  cannot  be  procured  or  is  of  doubtful 
character,  the  first  made  final  statement  must  be  taken  as 
the  basis  for  settlement,  because  it  approximates  nearest 
to  the  requirement  that  the  final  statement  must  be 
made  by  the  officer  commanding  the  company  at  the 
time  of  the  death  of  deceased. 

4.  A  statement  by  the  commanding  officer  of  the  ac- 
count of  the  deceased  with  the  Confederate  States,  is  not 
to  be  rejected  because  of  its  informality,  if  the  evidence 
necessary  can  be  deduced  therefrom.  It  will  then  be 
considered  as  in  the  nature  of  a  final  statement. 

5.  Where  the  commanding  officer  states  his  belief 
that  the  soldier  is  dead,  with  reasonable  circumstances 
to  warrant  the  belief,  but  cannot  state  fact  and  date  of 
death  positively,  the  affidavit  of  the  claimant  to  the  fact 
and  date  of  death,  if  positively  made,  and  satisfactory 
to  the  Auditor,  may  be  taken  to  perfect  the  Captain's 
statement,  and  allow  the  claim.  And,  also,  where  the 
claim^  with  the  evidence,  shall  show  satisfactorily  that 
the  death  occurred  in  a  certain  month,  the  exact  day  not 
ascertained,  the  claim  may  be  allowed  and  paid,  to  in- 
clude the  first  day  of  the  month. 

6.  -Enlistment  will  be  inferred  from  a  finalsstatement 
which  shows  date  of  "last  payment,"  or  the  affidavit 
of  claimant  to  the  fact  and  date  of  enlistment  in  such 
case  may  be  considered  sufficient  evidence. 

7.  Where  the  final  statement  shows  that  the  soldier 
was  missing  from  a  day  certain,  and  is  supposed  to  have 
died  or  been  killed,  or  that  he  was  wounded  on  a  cer- 
tain day,  and  is  supposed  to  have  died  on  the  field,  or 
in  the  hands  of  the  enemy,  death  will  be  presumed,  and 
the  date  fixed  to  be  the  day  stated  as  that  when  lie  was 
so  missing  or  wounded,  and  payment  made  to  that  time. 

8.  'Such  discrepancies  on  the  pay  rolls,  as  the  omis- 
sion or  insertion  of  a  middle  name,  or  the  initial  letter  of 


RETURNS    OF    DECEASED    SOLDIERS.  65 

that  name,  are  not  such  defects  as  to/  require  their  sus- 
pension. In  the  case  of  Gaines  vs.  Stiles,  14  Peters' 
Reports,  page  322,  it  was  decided  that  "The  law  knows 
but  one  Christian  name,  and  the  omission  or  insertion  of 
the  middle  name,  or  the  initial  letter  of  that  name,  is 
immaterial,  and  it  is  competent  for  the  party  to  show 
that  he  is  known  as  well  without,  as  with,  the  middle 
name." 

9.  Nor  is  a  slight  difference  in  the  spelling  of  a  name 
a  sufficient  cause  for  suspension.  The.  spelling  and  pro-' 
nunoiation  of  .proper  names  are  entirely  arbitrary  with 
families,  as  originally  established  by  themselves.  And 
it  cannot  be  expected  that  the  pay  rolls  will  be  critically 
accurate  in  these  matters,  especially  in  time  of  war. 

10.  Certificates  of  payment,  by  paymasters,  under 
General  Orders  No.  28  and  No.  57,  1863,  in  possession 
of  or  belonging  to  an  officer  at  his  death,  are  taken  as 
evidence  of  last  payment,  unless  the  contrary  is  shown 
from  the  rolls. 


RETURNS  OF  DECEASED  SOLDIERS. 

A  Return  of  Deceased  Soldiers  is  required  to  be  for- 
warded to  the  Adjutant  and  Inspector  General,  by  the 
Colonels  of  regiments,  quarterly.  Also,  a  duplicate  to 
the  Second  Auditor'of  the  Treasury. — Army  Reg.,  Par. 
451,  Art.  35. 

"  After  an  ac-tion,  or  affair,  a  return  of  the  killed,  wounded  and 
missing  will  be  made,  in  which  the  name,  rank  and  regiment  of  each 
officer  and  soldier  will  be  specified,  with  such  remarks  and  explana- 
tions as  may  be  requisite  for  the  records  of  the  Department  of  War, 
or  be  necessary  to  establish  the  just  claims  of  any  individual  who  may 
have  been  wounded,  or  of  the  heirs  and  representatives  of  any  killed 
in  action,  taking  care  to  specify  the  nature  of  the  wound,  the  time  and. 
place  of  its  occurrence,  the  company,  regiment  or  corps;  and  the  name 
of  the  Captain,  Colonel,  or  other  commanding  officer," — Army  Beg  , 
Par.  453,  .£rf.  35. 


66         FUNERAL    EXPENSES—LOCAL    DEFENCE,    &Ca 


FUNERAL    EXPENSES. 

Funeral  Expenses,  at  the  rate  of  forty-five  dollars  for 
a  commissioned  officer,  and  ten  dollars  for  a  non-com- 
missioned officer  or  private,  are  allowed  to  claimants, 
when  they  have  actually  paid  such  expenses.  In  such 
case,  the  receipt  of  the  undertaker,  or  person  to  whom 
the  account  was  paid,  must  accompany  the  claim,  and 
the  fact  of  payment  must  be  stated  in  claimant's  affi- 
davit. 


LOCAL    DEFENCE. 

Volunteers  in  companies  for  local  defence  and  special 
service,  (except  0.  S.  clerical  local  defence)  when  com- 
plying with  General  Orders  No.  86,  1863,  and  in  actual 
service  "called  for  by  the  President,"  receive  the  same 
pay  and  allowances  as  other  troops,  and  the  accounts  of 
those  who  may  die  or  are  killed  in  such  service,  are 
audited  in  same  manner,  and  allowed  to  same  claimant. 
The  same  rules  also  apply  to  the  militia  of  any  State, 
when  in  the  service  of  the  Confederate  States. 


TRAVELLING    EXPENSES. 

Travelling  expenses  can  only  be  allowed  when  the  journey  is  per- 
formed by  direction,  or  approval,  of  the  proper  authorities.  The 
charge  for  travelling  expenses  is  to  be  calculated  by  the  shortest  mail 
route,  or  the  route  usually  travelled,  as  the  case  may  be. —  Comptroller1* 
Decision,  No.  95. 

Officers  travelling  under  orders  will  be  allowed  transportation  in 
kind  and  ten  dollars  per  diem.  All  General  or  Special  Orders  which 
give  other  or  different  allowances  are  hereby  revoked.  Generals  or 
other  officers  commanding  a  district,  department  or  army  in  the  field, 
and  chiefs  of  the  several  military  bureaux,  are  alone  authorized  to 
give  orders  that  will  carrv  transportation. -~Gtiv.ral  Orders,  A-  &f  I, 
G.,,Yo.  59,  1364. 


ENLISTMENTS— RE-ENLISTMENTS,    &'6.  67 


ENLISTMENTS, 
Enlistments  into  the  array  made  under  the  provisions  of  the   vari- 
ous  acts  of  Congress,  must  be  regarded  as  contracts,  and  are  to  be  con- 
strued according  to  the  rules  and  principles  which   regulate  contracts 
general!)7. —  Comptroller's  Decisions,  JVb.  66. 


ASSIGNMENTS. 

As  to  the  assignment,  of  claims  against  the  Government,  the  acts 
of  the  United  States  Congress  of  2d  July,  1846,  and  the  26th  of  Feb- 
ruary, 1853,  do  not  refer  to  such  cases  as  the  arrears  of  pay  due  to 
soldiers,  under  certificates  given  by  duly  authorized  officers,  for  a 
certain  and  fixed  sum,  which,  being  in  the  nature  of  liquidated  debts, 
may  be  assigned  at  any  time,  by  power  of  attorney.  Those  acts  refer 
only  to  doubtful  and  uncertain  claims  prosecuted  before  Congress  or 
the  Departments,  which  cannot  be  assigned  until  the  claim  is  settled 
and  liquidated  and  a  warrant  issued.  The  object  of  the  law  was  to 
preclude  the  frauds  of  lobby  agents. — lb.,  JVb.  4. 


RE-  ENLISTMENTS . 

If  a  soldier  re-enlists,  or  is  conscribed,  at  the  end  of  his  term  of  ser- 
vice, th e  first  year  of  such  re-enlistmsnt  or  conscription  is  the  first  year 
under  anew  contract,  and  the  soldier  is  entitled  to  such  allowances  as 
are  authorized  by  the  regulations  for  the  first  year  of  each  soldier's 
service.  The  commencement  of  such  service,  of  course,  dates  from 
the  date  of  the  re-enjisiment  or  conscription.— Comptroller's  Decisions, 
JVa.  38. 


OMISSION    OF    SEAL    OF    COURT. 

To  facilitate  the  settlement  of  deceased  soldiers'  claims  in  cases 
where  Clerks  of  Courts  have  neglected  to  affix  the  seal,  a  certificate 
may  be  allowed  from  any  citizen  here  present,  who  is  well  known  to 
the  department,  that  he  is  acquainted  with  the  signature  of  the  Clerk 
of  the  Court,  and  of  the  Justice  of  the  Peace,  who  sig-ned  the  affidavit 
of  the  claimant.—  Comptroller's  Decisions. 


gOLDIEftS    PETAINED    BEYOND  THEIR    TERM  OP    SERVICE. 

When  a  soldier  does  not  receive  his  discharge  at  the  end  of  his 
term  of  service,  and  is  retained  in  the  service  beyond  that  trine, -he  is 
to  be  paid  to  the  time  of  his  actual  discharge.— lb.,  Ab.  90. 


68  SOLDIERS    ILLEGALLY    DISCHARGED,    &e, 


SOLDIERS  ILLEGALLY    DISCHARGED. 

Jf  a  soldier  is  illegally  discharged,  or  against  his  will,  he  is  entitled 
to  be  paid  up  to  the  time  of  the  discharge  of  his  company,  or  to  the 
expiration  of  his  term  of  enlistment,  (which  ever  shall  first  occur.) 
lb.,  Mo.  92. 


LAPSE    OF    TIME. 

Although  lapse  of  time  furnishes  strong  presumptive  evidence 
against  the  justice  of  a  claim,  it  is  not  an  insuperable  bar  to  its  allow- 
ance and  payment  where  the  delay  can  be  reasonably  accounted  for. 
lb.,  Mo.  89. 


PRISONERS 

When  a  soldier  is  taken  prisoner  by  the  enemy,  he  is  entitled  to  his 
pay  and  allowances  during  his  captivity,  and  to  his  travelling  allow- 
ance from  the  place  of  his  release  to  his  home.-«Ib.,  Mo,  91. 


CONCLUSION.  69 


CONCLUSION. 

By  Acts  of  Congress  of  February  16th  and  May  31st, 
1864,  ato  aid  any  State  in  communicating  with  and  per- 
fecting records  concerning  its  troops,"  the  agents  for  this 
purpose  are  "charged  with  the  duty  of  obtaining  from 
the  officers  in  command  of  companies,  final  statements 
of  deceased  soldiers,  to  be  filed  in  the  Second  Auditor's 
office,  to  facilitate  the  settlement  of  such  claims."  The 
final  statements,  therefore,  for  Alabama  soldiers,  can  be 
forwarded  directly  to  me,  and  will  receive  prompt  at- 
tention. 

There  are  many  thousands  of  unsettled  claims  now 
on  file  in  the  office  of  the  Second  Auditor  that  are 
u  suspended  for  evidence"  and  cannot  be  settled  for  the 
want  of  the  final  statement.  I  have  prepared  a  list  of 
those  from  the  State  of  Alabama  according  to  the  com- 
panies and  regiments  to  which  the  soldiers  belonged, 
and  am  communicating  with  the  commanding  officers 
as  rapidly  as  possible  in  the  endeavour  to  get  the  final 
statement  speedily  for  every  case  suspended  on  this  ac- 
count. They  have  accumulated,  however,  so  largely, 
and  the  active  operations  of  the  army -interfere  so  seri- 
ously with  efforts  to  procure  them,  that  claimants  mu^ 
have  patience  with  unavoidable  delays.  Assuredly  I 
do  most  earnestly  sympathize  with  the  distressed  par- 
ties, mainly  destitute  widows,  mothers,  &c,  who  con- 
stitute these  claimants,  and,  appreciating  fully  the  gen- 
erous motive  that  induced  the  Executive  of  Alabama  to 
institute  this  agency,  I  shall  spare  no  labor  to  promote 
the  prompt  settlement  of  every  claim.  When  it  is  noted, 
too,  that  the  settlement  of  these  claims  will  distribute  in 
this  State  alone  probably  not  less  than  three  millions  of 
dollars  to  its  most  needy  class  of  population,  and  to 
other  States  in  similar  proportion,  there  is  a  further  in- 


70  CONCLUSION-. 

centive,  besides  that  of  kindness  to  the  suffering  claim- 
ant, for  perseverance  and  energy  in  a  work  so  excellent 
for  the  public  good. 

There  are  numerous  cases  here  also  suspended  for 
some  material  omission  in  the  form  of  application.  I 
have  prepared  a  list  of  these,  also,  and  notify  the 
claimants  in  every  instance  ascertained. 

It  gives  me  pleasure  to  add  that  I  am  materially  in- 
debted to  the  courtesy  of  the  officers  in  the  Second  Au- 
ditor's and  Comptroller's  Departments,  who  exhibit  a 
commendable  zeal  to  forward  and  facilitate  these -settle- 
ments as  far  as  their  powers  extend,  though  obstructed 
by  many  embarrassments  which  can  only  be  appre- 
ciated by  contact  with  them.  The  interest  and  zeal  of 
these  officers  has  been  especially  manifested  in  the  aid 
extended  to  me  in  the  preparation  and  by  the- endorse- 
ment of  this'  work,  so  necessary,  cot  only  for  general 
information,  but  for  the  regulation  of  system  in  the  set- 
tlements. And  commendation  is  due  particularly  to 
the  "Chiefs  of  Divisions  of  Deceased  Soldiers'  Claims," 
in  the  respective  offices,  upon  whom  the  responsibility 
for  this  class  of  claims  mainly  rests.  These  gentlemen 
have  cheerfully  rendered  valuable  assistance  in  this 
compilation,  and  to  Mr.  *J.  Calvert,  in  the  office  of  the 
Second  Auditor,  lam  indebted  more  than  ordinarily  for 
irre  kindness  with  which  he  has  given  to  the  work  the 
benefit  of  his  thorough  practical  knowledge  of  the  sub- 
jects embraced  herein. 

*  Erroneously  printed  ,(T\  Calvert,"  in  the  endorsement  on  p.  3, 


INDEX 


Acts  of  Congress:  Page 

Concerning  the  Pay  and  Allowances  of  Deceased  Soldiers. .....    S 

To  Increase   the   Compensation   of  Non-Commi=sioned  Officers 

and  Privates  in  the  Army  of  the  Confederate  States. 27 

To  Graduate  the  Pay  of  General  Officers. 27 

To  Pay  Officers,  Non-Commissioned  Officers  and  Privates,  not 
Legally  Mustered  into  the  Service  of  the  Confederate  States, 

for  Services  actually  performed. 28 

To  Provide  Compensation  for  Officers  who  may  heretofore  have 
performed  Staff  Duty  under  orders  of  their  Superior  Officers,  28 

Concerning  Compensation  to  Detailed  Men 29 

To  provide  for  the  Compensation  of  Non-Commissioned  Officers, 

Soldiers,  Sailors  and  Marines,  on  Detailed  Service. 31 

To  Repeal  the  Law  authorizing  Commutation  for  Soldiers' 
Clothing,  and  to  require  Clothing  to  be  furnished  by  the  Sec- 
retary of  War  in  kind. .'. 40 

Audit  of  Claims: 

Supervision  of,  by  S.econd  Auditor . .     8 

Jurisdiction  of  Comptroller. 9 

Arms: 
Payment  for 50,  51 

Assignments: 
Of  Claims,  how  made. 67 

Bounty: 

To  be  included  in  Final  Statement. 19 

Acts  and  Orders  relating  to. 33,  34,  35 

To  be  allowed  when  no  mention  is  made  on  any  rolls  or  other- 
wise.  35 

Vested  by  Enlistment. 35 

To  whom  Allowed 35 

To  whom  not  Allowed 36 

Construction  of  Acts: 

Of  February  15th,  1862— Opinion'of  Attorney  General 7 

Certificate  for  Payment: 

To  be  paid  in  preference  to  any  other  demands 16 

When  lost,  how  renewed 62 

Commutation  for  Transportation  in  Lieu  of  Furlough: 

Acts,  Orders  and  Decisions  relating  to 36,  37,  38,  39 

Commutation  for  Clothing: 
Acts,  Orders,  Decisions  and  Instructions  concerning, 

39,  40,  41,  42,  43,  44,  45,  46,  47.  48 

Conclusion 68 

Commutation  for  Subsistence : 

Authoritative  Exposition  from  Department  of  Subsistence.......  48 

Commutation  for  Forage,  Fuel  and  Quarters: 

When  allowed  to  Deceased 57 

Rules  relating  to •• 52 

Duty  of  Officers: 

To  render  Final  Statements 23 

Discharged  Soldiers: 

Who  die  before  Payment 54 

Paid  to  time  of  actual  Discharge. „...  67 

How  paid  when  Illegally  Discharged 68 


72  INDEX. 

'   / 

Endorsement:                                                                                         Page 
From  the  Comptroller  and  Second  Auditor,  and  Chiefs  of  Divi- 
sions of  Deceased  Soldiers' Claims. .. .. 3 

Equipments: 

Payment  for 50,  51 

Effects  of  Deceased  Officers  and  Soldiers: 

How  and  by  whom  Preserved  . , 56,  57,  58 

What  are  "Effects," Ii9 

Who  can  Claim  for 59 

When  allowed CO 

Officers  accountable  for GO 

Identical  Articles  to  be  returned 62 

Enlistments: 

Regarded  as  Contracts 67 

Final  Statements:  « 

Necessary  for  Evidence  in  Settlement 18 

By  whom  made 18,  19 

Substance  of 19,  20 

How  certified 20 

To  be  verified 21 

Form  of -. 23 

Rules  in  Auditing 63,  64,  65 

Funeral  Expenses: 

When  allowed,  &c. * 66 

Horses: 

Killed  in  Action 52 

Lost  in  Service , 53 

Who  must  Claim... 53 

Evidence  Required 53 

Introduction 4 

Money: 

Gold,  Bills,  &c  ,  left  by  Deceased,  to  be  allowed  as  such 61 

Lapse  of  Time: 

Not  a  bar  to  Claim  if  reasonably  accounted  for 68 

Pay: 

Pay  and  Allowances  of  the  Army 25,  26 

■     Acts,  Orders,  Decisic-ns  and  Regulations  concerning 26,  27,  28 

Extra  Pay  and  Pay  on  Detailed  Service 28,  29,  30,  31 

Table  of  Daily  Pay 32 

Mode  of  Calculating  Pay 33 

Of  Retired  Officers  and  Men  to  continue 55 

Of  Troops  for  Local  Defence. 66 

Prisoners: 

Entitled  to  Pay,  &c,  in  captivity 68 

Returns  of  Deceased    Soldiers: 

When  and  by  whom  made 65 

Re-Enlistment: 

Regarded  as  new  Contract 67 

Stoppages: 

When  made 55 

Supplemental.  Claims:  * 

When  and  how  made 62 

Table  of  Distances.  ..  w « 4 

Travelling   Expenses: 

When  allowed 66 

Of  Prisoners 68 

Seal  of  Court: 

Remedy  when  omitted 67 


THIS  WORK,        I 


L 

D 

\\  Eeing  Instructions  to   Army  Officers  and  to  Claimants,  with  a  ■* 
y,  io     Collation  of  the  Laws  of  Congress  and  the  Orders  from  the 
U  &      War  Oepartment,  and  the  Rules  of  Practice  in  the  Offices 
of  the  Second  Auditor  and  Comptroller  of  the  Treasury, 
concerning  the  settlement  of  the  Claims  of  Deceased 
Officers  and  Soldiers,  and  adapted  to  general  use,  w 
equally  valuable  in  one  State  as  another. 
5  It  embraces  a  complete  collation  of  the  laws  and  orders  relating 
J    to  Deceased  Officers  and  Soldiers,  and  shows  distinctly  "Wno 
)       Cam  Claim"  for  the  pay  and  allowances  d<:e  to  such  from       " 
J         the's;overnment;  how  the  claim  is  to  be  made  and  per- 
)  fectvd;  the  "Evidence  Required,"  and  how  to  obtain 

j  the  evidence;   with  special   instructions  concerning 

7  Final  Statements;  who  is  to  make  them  ami  how 

I  they  are  to  be  made;  with  tin;  "Pay  and  A'TIoh 

ances  of  the  Army,"  including 
A  Bounty,  Commutation   f>r  Transporiation  in  lieu  of  Furlough; 

Commutation    for    Cluthing;    Commutation    for  Subsistence,     £ 
*       Fuel,  Forage,  Quarters,  Stc  ;  Horses  fi >gt  in  service  iiArais   , 

•|        and  Equipments;  and  treats  particularly  of  the  "Effects 

0  ..."  / 
js          of  Deceased  Soldiers,"  showing   who  are   responsible 

for  the  charge  thereof, and  how  to  obtain  ihem;  with 

many  matters  of  interest  respecting  the  rights  of 

;  Soldiers  to  certain  allowances,  valuable   to  the 

v  living  as  well  as  to  the  representatives 

1  of  the  deceased. 


SOIjD    DEfST 

GEO.  P.  EVANS  &  C0.5 

BOOK  AND  JOB  PRINTERS, 

RICHMOND,  VA. 


i 


